Amendment in the Service Tax Rules, 1994.

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....11 Amendment in the Service Tax Rules, 1994. G.S.R. 284(E).- In exercise of the powers conferred by sub-section (1) read with sub-section (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 called the Service Tax (Second Amendment) Rules, 2011. ....

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.... words "or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract," shall be inserted; (ii) for clause (a), the following clause shall be substituted, namely:-        "(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or....