Service Tax Rules — Amendment

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....end the Service Tax Rules, 1994, namely:- (1) These rules may be called the Service Tax (Amendment) Rules, 1999. (2) They shall come into force on the 28th day of February, 1999. 2. In the Service Tax Rules, 1994, - (i) in rule 4,- (a) in sub-rule (1), after the proviso the following shall be inserted, namely:- "Provided further that a person who is a non-resident or is from outside India, d....

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...., after the proviso, the following shall be inserted namely:- "Provided further that, in the case of a person who is a non-resident or is from outside India, does not have any office in India and is liable to pay service tax on taxable services provided in India,- (i) the service tax thereon shall be paid by such person or on his behalf by any other person authorised by him, who shall submit to ....