Seeks to amend Service Tax Rules, 1994.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nance 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 (Amendment) Rules, 2016.      (2) These rules shall come into force on the 1^st day of April, 2016. 2.  In the Service Tax Rules, 1994,- (1) in rule 2, in sub-rule (1)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....words "in case of individuals and partnership firms whose", the following words shall be substituted,- "in case of such individuals, partnership firms and one person companies whose"; (ii) in sub-rule (4), for the words, brackets and figures "Central Excise (No. 2) Rules, 2001", the words and figures "Central Excise Rules, 2002" shall be substituted;  (iii) in sub-r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n assesse or class of assesses who may not be required to submit the annual return referred to in sub-rule(3A)."; (ii) in sub-rule (4), for the words, brackets and figure "sub-rule (2)", the words, brackets , figures and letter "sub-rules (2) and (3A)" shall be substituted; (4) rule 7B shall be renumbered as sub-rule (1) thereof, and after sub-rule (1) as so renumbered, the following s....