Service Tax Rules — Second Amendment of 1997

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....n No. 18/97-Service Tax, dated 6-6-1997] In exercise 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 Governmen....

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....-clause (v), the following sub-clauses shall be inserted, namely :- "(iv) in relation to services provided by a custom house agent, every custom house agent which raises the bill for services rende....