Service Tax (Third Amendment) Rules, 2016

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....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 (Third Amendment) Rules, 2016.      (2) These rules shall come into force from the 1st day of June, 2016. 2. In the Service Tax Rules, 1994, in rule 6, (i) in sub-rule (7....

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....ds the discharge of his liability for Krishi Kalyan Cess instead of paying Krishi Kalyan Cess at the rate specified in sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016) and the option under this sub-rule once exercised, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances." [F.No. B-1/18/2016 - TRU] (Anu....