Amendments in the Service Tax Rules, 1994

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....s the following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2004. (2) They shall come into force on the first day of January, 2005. 2. In the Service Tax Rules, 1994,- (I) in rule 2, in sub-rule (1), in clause (d), after sub-clause (iv), the following sub-clause shall be inserted, namely:- "(....

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.... any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;" ; (II) in rule 4A, in sub-rule (1), after the first proviso, the following proviso shall be inserted, namely:- "Provided further that in case the provider of taxable service is a goods transport agency, providing service to a customer, in rel....