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

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....DIA MINISTRY OF FINANCE     (Department of Revenue) New Delhi, the 22^nd 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 ....

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....), where the person liable to pay service tax in respect of services provided or to be provided in relation to renting of immovable property, referred to in sub-clause (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 accoun....