Service Tax Rules, 1994 – Fifth Amendment

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....following rules 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 (Fifth Amendment) Rules, 1997. (ii) They shall come into force on the 16th day of July, 1997. 2. In the said rules, (I) in rule 2, in sub-rule (I), in clause (d), after sub-clause (xi), the following sub-clauses shall be inserted....