Service Tax Rules — 2nd Amendment of 1996

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....lowing rules to amend the Service Tax Rules, 1994, namely :- (1) These rules may be called the Service Tax (Second Amendment) Rules, 1996. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (b), after the words "reassessment", the words "prov....