Both can be accessed at the following link on Taxguru:-
|Service Tax (Third Amendment) Rules, 2017||Notification No. 13/2017-Service Tax||13/04/2017|
|Service Tax (Settlement of Cases) Amendment Rules, 2017||Notification No. 13/2017-Service Tax||12/04/2017|
Links on CBEC Website-
While on CBEC home page we found the link 1 above and in Service Tax notification table we found the link no. 2. If we compare the URL of both we noticed that URL no. 2 of Notification No. 13/2017 contains the word updated but still both the notifications are appearing on CBEC website. Further it is not a case of update as content of both notifications are entirely different. CBEC needs to come with a clarification as which one is correct and why such discrepancy to avoid confusion in the mind of taxpayers.
Some More Recent Mistakes in Service Tax Notifications
CBEC should take more care in issuing notifications and get the same checked for such mistakes.