Amends Service Tax Rules, 1994 - insertion of sub rule 4C- in relation to renting services

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.... (Department of Revenue) New Delhi, the 22nd May, 2007 1 Jyaistha, 1929 (Saka) Notification No. 28/2007 ¨C Service Tax G.S.R.(E). In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be cal....

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....e (zzzz) of clause (105) of section 65 of the Act, has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No.24/2007-Service Tax, dated the 22nd May, 2007, from the gross amount charged for rent....