SERVICE TAX RULES, 1994
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 for the purpose of the assessment and collection of service tax, namely :-
1. Short title and commencement. –
(1) These rules may be called the Service Tax Rules, 1994.
(2) They shall come into force on the 1-4- 1994.