Notification No. 11/2001-ST Dated 13-11-2001

Amendment in the Service Tax Rules, 1994.- 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, except as respects things done or omitted to be done before such amendment, namely :-

(1)     These rules may be called the Service Tax (Third Amendment) Rules, 2001

(2)   They shall come into force on the 13th day of November, 2001.

2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d) -

(i)      in sub-clause (ii), for the words “in relation to general insurance business and insurance auxiliary service by an insurance agent”, the words “in relation to general insurance business” shall be substituted;

(ii)     after sub-clause (ii), the following sub-clause shall be inserted, namely :

          “(iii)     in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business in India.”.