MANU/DSTX/0013/2016
Ministry : Ministry of Finance
Department/Board : Service Tax
Notification No. : 19/2016-Service Tax
Date : 01.03.2016
Notification/ Circulars Referred : Notification No. 2/94-Service Tax, dated the 28th June, 1994 MANU/DSTX/0007/1994;Notification No. 27/2015-Service Tax, dated the 18th December, 2015 MANU/DSTX/0041/2015
Citing Reference:
Notification No. 2/94-Service Tax, dated the 28th June, 1994 MANU/DSTX/0007/1994 Referred
Notification No. 27/2015-Service Tax, dated the 18th December, 2015 MANU/DSTX/0041/2015 Referred
Service Tax (Amendment) Rules, 2016
In exercise 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. (1) These rules may be called the Service Tax (Amendment) Rules, 2016. (2) These rules shall come into force on the 1st day of April, 2016.
2. In the Service Tax Rules, 1994,-
(1) in rule 2, in sub-rule (1), in clause (d), in sub-clause(i),-
(a) in item (D), for sub-item(II),the following shall be substituted, namely:-
"(II) a firm of advocates or an individual advocate other than a senior advocate by way of legal services";
(b) item (EEA) shall be omitted;
(2) in rule 6,-
(i) in sub-rule (1),-
(a) in the first proviso, for the words "assessee is an individual or proprietary firm or partnership fi........