Service Tax Rules, 1994- Amendment

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....ercise of the powers conferred by sub-section (1), read with sub-section (2), of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the ....

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....les, in sub-rule (2), in clause (b), (a) for the words "Collector of Central Excise", at both places where they occur, the words "Commissioner of Central Excise" shall be substituted. (b) for the wo....