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EXTRAORDINARY

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PART II—Section 3—Sub-section (i)

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PUBLISHED BY AUTHORITY

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MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 22nd November, 2013

No. 16 /2013 – SERVICE TAX

G. S.R. 749(E).—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

Third (Amendment) Rules, 2013.

(2) They shall come into force on the 1st day of

January, 2014.

2. In the Service Tax Rules, 1994, in rule 6, in sub-rule

(2), in the proviso, for the words “rupees ten lakh”, the

words “rupees one lakh” shall be substituted.

[F. No. 137/116/2012-Service Tax]

RAJEEV YADAV, Director

Note %The principal notification was published in the

Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide notification No. 2/94-Service

Tax, dated the 28th June, 1994 vide number G.S.R.

546(E), dated the 28th June, 1994 and was last

amended by notification No 5/2013- Service Tax,

dated the 10th April, 2013, vide G.S.R. 236 (E) dated

the 22nd February, 2013.

4953 GI/2013

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064,

and Published by the Controller of Publications, Delhi-110054.