NTF. NO. 02/2005-ST, DT. 14/02/2005

Service Tax (Second Amendment) Rules, 2005
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 (Second Amendment) Rules, 2005.

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

2. In rule 4 of the Service Tax Rules, 1994, in sub-rule (1), after the second proviso, the following proviso shall be inserted, namely: -

“Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 28th day of February 2005.”

F.No.137/10/2004-CX4

Sd/-
Manish Mohan
Under Secretary to Government of India

Note: - The principal notification No. 2/94-ST, dated the 28th June, 1994 was published in the Gazette of India, Extraordinary Part-II, Section 3, Sub-section (i), vide G.S.R. 546(E), dated the 28th June, 1994 and was last amended by notification No. 01/2005-ST, dated the 14th January, 2005[G.S.R. 25(E), dated the 14th January, 2005].

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