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13th November, 2001
Notification No. 11/2001-Service Tax
In exercise of the powers conferred by sub-section (1) read with sub-section (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, except as respects things done or omitted to be done before such amendment, namely :-
| (1) | These rules may be called the Service Tax (Third Amendment) Rules, 2001. |
| (2) | They shall come into force on the 13th day of November, 2001. |
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d)-
| (i) | in sub-clause (ii), for the words "in relation to general insurance business and insurance auxiliary service by an insurance agent", the words "in relation to general insurance business" shall be substituted; | |
| (ii) | after sub-clause (ii) the following sub-clause shall be inserted, namely: | |
| (iii) | in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business in India.". | |
G.D.Lohani
Under Secretary to the Government of India
F.No.354/180/2001-TRU
Note : The Service Tax Rules, 1994 were notified vide notification No. 2/94-Service Tax dated the 28th June, 1994 and published in the Gazette of India Extraordinary vide G.S.R.546(E), dated 28th June, 1994 and were last amended vide notification no.10/2001-Service Tax, dated the 9th October, 2001 and published in the Gazette of India Extraordinary vide G.S.R.767(E), dated the 9th October, 2001.