Service Tax- Appointment of Central Excise Officers for the purpose of assessment and collection of service tax-regarding
Government of India
Ministry of Finance
(Department of Revenu)
ORDER NO. 4/1/97
Service tax Rule (3)
Subject: Service Tax- Appointment of Central Excise Officers for the purpose of assessment and collection of service tax-regarding.
In exercise of the powers conferred by Rule 3 of Service Tax rules, 1994, the Central Board Excise and Customs hereby makes the following amendment in Order No. 3/3/94 Service Tax Rules (3) dated the 11th October, 1994:
in the opening paragraph, in the Table under the column titled “Assesse”, for the sub-clauses (vi) and (iv) against Serial No. 2 and 4 respectively, the following shall be substituted, namely:-
“Any other assessee (other than those relating to advertising services, courier services, radio paging services, custom house agents” services, steamer agents” services, air travel agents” services, mandap keepers” services, consulting engineers” services, manpower recruitment agents” services, clearing and forwarding agents” services and rent-a-cab scheme operators” services)”.