New Delhi, dated the 11th July, 1997
20 Ashadha, 1919 (Saka)
NOTIFICATION No. 27/97-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 to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules), namely:-
1. (i) These rules may be called the Service Tax (Fifth Amendment) Rules, 1997.
(ii) They shall come into force on the 16th day of July, 1997.
2. In the said rules,
(I) in rule 2, in sub-rule (I), in clause (d), after sub-clause (xi), the following sub-clauses shall be inserted, namely:-
“(xii) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent;
(xiii) in relation to services provided by a rent-a-cab scheme operator, every rent-a-cab scheme operator who raises a bill for services rendered to any person by such operator.”
(II) in rule 6, after sub-rule (1A), the following sub-rule shall be inserted, namely:-
“(1B) The value of the taxable service in relation to the services provided by a clearing and forwarding agent to a client for rendering services of clearing and forwarding operations in any manner shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent”.
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.NO. B. 43/2/97-TRU
