Service Tax Rules — Fourth Amendment of 1997

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....n No. 24/97-Service Tax, dated 2-7-1997] 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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....owing sub-clauses shall be inserted, namely :- "(x) in relation to services provided by a consulting engineer, every consulting Engineer who raises a bill for services rendered to a client by such ....