Seeks to amend Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates

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Full Text of the Document

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....rcise of the powers conferred by sub-section (1) read with subsection (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. These rules may be called the Service Tax (Fourth Amendment) Rules, 2016. 2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), in su....