Service Tax (Third Amendment) Rules, 2017

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....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 (Third Amendment) Rules, 2017.      (2) Save as otherwise provided, they shall come into force on the 23rd day of April, 2017. 2. In the Service Tax Rules, 1994,- (....

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....ated in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, shall have the option to pay an amount calculated at the rate of 1.4% of the sum of cost, insurance and freight (CIF) value of such imported goods." (b) in sub-rule (7D) and (7E), for the brackets, wo....