G.S.R (E). - 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, namely:-

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2015.

(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 (1), in the fourth proviso, for the words "State of Tamil Nadu", the words “State of Tamil Nadu and the Union Territory of Puducherry (except Mahe & Yanam)” shall be substituted.
 

(Himani Bhayana)

Under Secretary to the Government of India

[F.No. 137/78/2015-Service Tax]

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and last amended vide notification No. 26/2015-SERVICE TAX, dated the 9th December, 2015 vide number G.S.R. 948 (E), dated the 9th December, 2015.