Service Tax Rules, 1997 — Third Amendment

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....les to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules), namely :- 1. (i) These rules may be called the Service Tax (Third Amendment) Rules, 1997. (ii) They shall come into force on the 1st day of July, 1997. 2. In the said rules, (I) in rule 2, in sub-rule (1), in clause (d), after sub-clause (vii), the following sub-clauses shall be inserted, namely:- "(....