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G.S.R.416(E).-In exercise of the powers conferred by 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. (i) These rules may be called the Service Tax (Sixth Amendment) Rules, 1997.
(ii) They shall come into force on the 1st day of August, 1997.
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), after sub-clause (xiii), the following sub-clauses shall be inserted, namely:-
"(xiv) in relation to services provided by an outdoor caterer, every outdoor caterer who raises the bill for outdoor services rendered to a client by such caterer.
(xv) in relation to service provided by a pandal or shamiana contractor, every pandal or shamiana contractor who raises a bill for services rendered to a client by such contractor."
(NAVNEET GOEL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F. No. B.43/8/97-TRU
Note : The Service Tax Rules, 1994 were published in the Gazette of India vide Notification No. 2/94-Service Tax, dated 28.4.94 (G.S.R. 546(E), dated 28.6.1994) and were subsequently amended by Notification No. 4/95-Service Tax, dated 28.6.95 (G.S.R. 524(E), dated 28.6.95 Notification No. 7/96-Service Tax, dated 31.10.96 (G.S.R. No. 506(E), dated 31.10.96), Notification No. 8/96-Service Tax, dated 26.11.96 (G.S.R. No. 541(E), dated 26.11.97, Notification No. 15/97-Service Tax, dated 25.4.97 (G.S.R. No. 229(E), dated 25.4.97), Notification No. 18/97-Service Tax, dated 6.6.97 (G.S.R. 316(E), dated 6.6.97 (G.S.R. 346(E), dated 26.6.97), Notification No. 24/97-Service Tax, dated 2.7.97 (G.S.R. 358(E), dated 2.7.97) and Notification No. 27/97-Service Tax, dated 11.7.97 (G.S.R. 386(E), dated 11.7.97).
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