14th February, 2005
Notification No. 02/2005- Service Tax
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:
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 14thJanuary, 2005[G.S.R. 25(E), dated the 14th January, 2005].