Government of India
Ministry of Finance
(Department of Revenue)
Ministry of Finance
(Department of Revenue)
NOTIFICATION NO.
16/2013 - ST., Dated: November 22,
2013
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 Third (
Amendment) Rules, 2013.
(2) They shall come into force on the 1st day of January, 2014.
2. In the Service Tax Rules, 1994 , in rule 6, in sub-rule (2), in
the proviso, for the words "rupees ten lakh" , the words "rupees
one lakh" shall be substituted.
F.No
: 137/116/2012- Service Tax
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