Notification No. 42/97-S.T.,
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 (Eighth Amendment) Rules, 1997.
(2) They shall come into force on the 16th day of November, 1997.
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), after sub-clause (xvi), the following sub-clause shall be inserted, namely :-
“(xvii) in relation to services provided by a goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage.”.