13th September, 2004

Notification No. 27/2004 - 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.     (1) These rules may be called the Service Tax (Third Amendment) Rules, 2004.  

 (2) They shall come into force on the date of their publication in the Official Gazette. 

2.      In the Service Tax Rules, 1994, in rule (6), in sub-rule (7),- 

(a)     for the numbers and figures “0.4%”, the numbers and figures “0.5%” shall be substituted;

(b)     for the numbers and figures “0.8%”, the numbers and figures “1.0%” shall be substituted.

V. Sivasubramanian
Deputy Secretary to the Government of India

F. No. B2/3/2004-TRU

Note.-  The principal rules were notified vide notification no. 2/94-Service Tax dated the 28th June 1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated the 28th June 1994 and were last amended vide notification No. 11/2004-Service Tax, dated the 10th September, 2004 [G.S.R.  585 (E), dated the 10th September, 2004].