[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
New Delhi, 31
st
March, 2011
Notification No.24/2011 - Service Tax
G.S.R. (E).- In exercise of the powers conferred by clause (aa) of 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 (Determination of Value)
Rules, 2006, namely :-
1. (1) These rules may be called the Service Tax (Determination of Value) Second Amendment Rules, 2011.
(2) They shall come into force on the 1
st
day of April, 2011.
2. In the Service Tax (Determination of Value) Rules, 2006, in rule 2B, for the words "reference rate for that currency for that
day", the words "reference rate for that currency at that time" shall be substituted.
[F. No. 334/3/ 2011 - TRU]
(SAMAR NANDA)
Under Secretary to the Government of India
Note.- The principal rules were notified vide notification no. 12/2006-Service Tax, dated the 19
th
April, 2006, published in the
Gazette of India, Extraordinary vide number G.S.R. 228(E), dated the 19
th
April, 2006 and last amended vide notification
No.02/2011-Service Tax, dated the 1
st
March, 2011, vide number G.S.R. 159(E), dated the 1
st
March, 2011.