In exercise of the powers conferred by sub-sections (1) and (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 (Registration of Special Category of Persons) Rules, 2005, namely :-
1. Short title and commencement
(1) These rules may be called the Service Tax (Registration of Special Category of Persons) Rules, 2005.
(2) They shall come into force on the 16th day of June, 2005.