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NOTIFICATION ON SERVICE TAX

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Full Text of the Document

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....les further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2006. (2) They shall come into force on the 1st day of October, 2006. 2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), the following proviso shall be inserted, namely: "Provided that the assessee, who has paid service tax of rupees fifty lakh o....