Service Tax (Amendment) Rules, 2001.
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....the following rules further to amend the Service Tax Rules, 1994, except as respects things done or omitted to be done before such amendment, namely :- (1) These rules may be called the Service Tax (Amendment) Rules, 2001. (2) They shall come into force on the 16th day of July, 2001. In the Service Tax Rules, 1994, - i) in rule 2,- (a) in sub-rule (1),- (A) for c....
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....be substituted; (b) in rule 2, in sub-rule (2), for the words and figures "and the Central Excise Rules, 1944, shall have the meanings assigned to them in that Act and Rules", the words "and the rules made thereunder shall have the meanings assigned to them in that Act and rules " shall be substituted; ii) in rule 4,- (a) in sub-rule (1), for the words and figure "concerned Ce....
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....t Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, on receipt of such request, may allow payment of service tax on provisional basis on such value of taxable service as may b....
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....7, sub-rules (3) and (4) shall be omitted; vi) in rule 9, for sub-rule (2), the following sub-rules shall be substituted, namely:- "(2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (one of which shall be a certified....
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