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Service Tax (Advance Rulings) Amendment, Rules 2017
April, 06th 2017
  [TO BEPUBLISHEDIN THE GAZETTEOF INDIA,
                                         EXTRAORDINARY,
                                                      PARTII, SECTION
  3, SUB-SECTION
               (i)l

                               GOVERNMENT OF INDIA
                                MINISTRY OF FINANCE
                              DEPARTII4ENTOF REVENIIE


                                     Notification

                        No. lL lzov _ sERvrcE
                                            TAx(N.T.)
                                                    New Delhi,datedthe_a(3,L z0rz
  G's'R' (E)'- In exerciseof the power$conferredby section96-I read
                                                                       with sub-section
  (1) and (3) of section96 C and sub-section
                                            (D otsection goo otil;;*"        e Act,1994
      of 1994)'the Central Government hereby
                                            makes the following
                                                         - -- .'-'o rules
                                                                    ^srle to
                                                                          !v amend the
 serviceTax (AdvanceRurings),Rures,    2003,namely :-
'1" (1) Theserules 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 rare2,for clause (b), the following cliauseshall be substituted namely:_ '(b) "Authotity" means the Authority for Advance Rulings as defined in clause(e) of section28Eof the Customs AcL L964 (52of 1g62)i . (F.No.27sl 38/ 201.6-CX.B A to the Govt. of .India Under Secretary princip3!9gt were publisxred in the Gazete of India, vide Notification Iot"-: !e No' 55/2002-Cus(N'T.) dated the zg'aA.rgot 2002published in the Gazette Extraordinary,Part II, Section3 Sub-sedtion of hdia, (i) vide number G.S.R. 593(E), dated the
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