https://www.taxtmi.com/circulars?id=654 Imposition of service tax is extended to providers who bill clients for specified services by inserting two categories into rule 2(1)(D): consulting engineer and manpower recruitment agency, each defined as the person who raises a bill for services rendered to a client. The Service Tax (Fourth Amendment) Rules, 1997, made under the Finance Act, 1994, take effect from 7th July, 1997 and reference Notification No. 24/97 as authority. en-us Fri, 04 Jul 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=654 Imposition of service tax is extended to providers who bill clients for specified services by inserting two categories into rule 2(1)(D): consulting engineer and manpower recruitment agency, each defined as the person who raises a bill for services rendered to a client. The Service Tax (Fourth Amendment) Rules, 1997, made under the Finance Act, 1994, take effect from 7th July, 1997 and reference Notification No. 24/97 as authority. Circulars Service Tax Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=654