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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION
3, SUB-SECTION (i)l
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTII4ENT OF REVENIIE
Notification
No.
lL lzov _ sERvrcE TAx (N.T.)
New Delhi, dated the_a(3,L z0rz
G's'R' (E)'- In exercise of the power$ conferred by section 96-I read with sub-section
(1) and (3) of section 96 C and sub-section (D otsection goo
otil;;*" e Act,1994
fz
of 1994)' the Central Government hereby makes the following rules to amend the
service Tax (Advance Rurings), Rures, 2003, namely :-
- -- .'-'o ^ srle !v
'1"
(1) These rules may be called the service Tax ( Advance Rulings) Amendment
Rules,20L7.
(2) They shall come into force with effect from the lst day of Apnf z0rz.
2, In the service Tax (Advance Rurifrgs) Rures, 2003, in rare 2,for clause (b), the
following cliause shall be substituted namely:_
'(b)
"Authotity" means the Authority for Advance Rulings as defined in clause (e)
of section 28E of the Customs AcL L964 (52 of 1g62)i .
(F. No. 27sl 38 / 201.6-CX.B A
%Y
(
Y
' s. l(o"r'no
)
Under Secretary to the Govt. of
.India
Iot"-: !e
princip3!9gt were publisxred in the Gazete of India, vide Notification
No' 55/2002-Cus(N'T.) dated the zg'a A.rgot 2002 published in the Gazette of hdia,
Extraordinary, Part II, Section 3 Sub-sedtion (i) vide number G.S.R. 593(E), dated the
23'd August, Z00Z.

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