[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)
                                       NOTIFICATION
                                    No. 33/2016-Service Tax
                                                                       New Delhi, the 6th June, 2016

        G.S.R.____(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.   These rules may be called the Service Tax (Fourth Amendment) Rules, 2016.

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

        (a) in item (D), for sub-item (II), the following sub-item shall be substituted, namely:-

           "(II) an individual advocate or a firm of advocates by way of legal services other than
           representational services by senior advocates;"

        (b) after item (D), the following item shall be inserted, namely:-

           "(DD) in relation to service provided or agreed to be provided by a senior advocate by
           way of representational services before any court, tribunal or authority, directly or
           indirectly, to any business entity located in the taxable territory, including where
           contract for provision of such service has been entered through another advocate or a
           firm of advocates, and the senior advocate is providing such services, the recipient of
           such services, which is the business entity who is litigant, applicant, or petitioner, as
           the case may be".







                                                                        [F. No. B-1/7/2016-TRU]



                                                                                    (Anurag Sehgal)
                                                                                    Under Secretary

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section-3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28thJune, 1994 vide
number G.S.R. 546 (E), dated the 28thJune, 1994 and last amended vide notification No.
31/2016-Service Tax, dated the 26th May, 2016 vide number G.S.R. 554(E), dated the 26th May,
2016.