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    <title>Amends Service Tax Rules, 1994 – Consequential to changes amendments by Finance Act, 2006</title>
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    <description>Amends the Service Tax Rules, 1994 via the Service Tax (Third Amendment) Rules, 2006 effective 1 May 2006. Substitutes and inserts sub-clauses in rule 2(d) to identify the insurer or reinsurer as the provider for general insurance services and to treat a body corporate or firm that receives sponsorship service as the relevant recipient-provider. Replaces &quot;commercial concern&quot; with &quot;any other person&quot; in rule 4A. Alters abatement/percentage figures in rule 6(7) by substituting previously prescribed percentages with higher rates, affecting calculation bases under that rule.</description>
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    <pubDate>Tue, 25 Apr 2006 00:00:00 +0530</pubDate>
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      <description>Amends the Service Tax Rules, 1994 via the Service Tax (Third Amendment) Rules, 2006 effective 1 May 2006. Substitutes and inserts sub-clauses in rule 2(d) to identify the insurer or reinsurer as the provider for general insurance services and to treat a body corporate or firm that receives sponsorship service as the relevant recipient-provider. Replaces &quot;commercial concern&quot; with &quot;any other person&quot; in rule 4A. Alters abatement/percentage figures in rule 6(7) by substituting previously prescribed percentages with higher rates, affecting calculation bases under that rule.</description>
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      <pubDate>Tue, 25 Apr 2006 00:00:00 +0530</pubDate>
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