Amends Service tax rules, 2002 w.e.f. 16-06-2005

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....the Central Government hereby makes 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, 2005.   (2) They shall come into force on the 16th day of June, 2005. 2. In the Service Tax Rules,1994, (....

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....istered under" shall be substituted. 3. In the said rules, in rule 4A, in sub-rule (1), after the second proviso, the following proviso shall be inserted, namely:- "Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or pay....