Service tax rules amendment removes a specified sub clause, altering the rulebook effective on commencement.
Amendment to the Service Tax Rules, 1994 deletes sub clause (iii) of clause (d) of sub rule (1) of rule 2; the instrument is titled the Service Tax (Second Amendment) Rules, 1999, issued under the Finance Act, 1994, and comes into force on the stated commencement date.

Exemption for services paid in convertible foreign exchange: domestic receipt avoids service tax unless funds are repatriated.
The government exempted the taxable service specified in clause (90) of section 65 from service tax when payment is received in India in convertible foreign exchange, provided the payment is not repatriated or sent outside India; the notification superseded Notification No. 2/99 and was amended to update clause references.

Rescission of service tax notifications removes specified earlier service tax notifications under statutory power, altering applicable service tax rules.
The government, being satisfied that rescission is necessary in the public interest and in exercise of powers under the Finance Act, 1994, hereby rescinds the service tax notifications specified in Column (2) of the annexed Table, withdrawing those listed notifications from the operative service tax framework.

Exemption for consulting engineer software services exempted from service tax, subsequently rescinded by later notification.
Exemption granted for services rendered by a consulting engineer in relation to computer software, relieving such services from the whole of the service tax leviable under the Finance Act, 1994; issued as Notification No. 4/99-Service Tax dated 28-2-1999 and later rescinded by a subsequent notification.

Exemption for rent-a-cab services removes service tax liability on cab rental under statutory power, subject to a specified expiry.
Exemption relieves taxable services provided by a rent-a-cab scheme operator in relation to the renting of cabs from service tax levied under the statutory service tax provision, effected through a government notification and subject to a specified expiry date.

Exemption for services paid in convertible foreign exchange removes service tax liability on specified taxable services.
Exempts the taxable services specified in sub-section (48) of section 65 of the Finance Act, 1994, provided to any person for which payment is made in convertible foreign exchange, from the whole of the service tax leviable under section 66 of the Act.

Non-resident service tax: non-residents without Indian offices may bypass registration by paying tax and filing prescribed returns and documents.
The amendment allows non-residents without an office in India to avoid registration if they pay service tax under rule 6, and permits centralised registration where an assessee maintains centralised accounting for services rendered from multiple premises. It requires non-residents or their authorised agents to submit to the local Commissioner a return with provider and client details, nature and period of services, value and tax liability, copies of the bill and contract, and a demand draft for the tax; this must be filed within thirty days of billing or interest under the Finance Act will apply.