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Seeks to Amend Service Tax Rules, 1994.
August, 13th 2012


Government of India
Ministry of Finance
(Department of Revenue)


Notification No. 46/2012 - Service Tax

New Delhi, the 7th August, 2012


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.         (1) These rules may be called the Service Tax (Third Amendment) Rules, 2012.

            (2) They shall come into force on the date of their publication in the Official Gazette.


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


(A)  in clause (d), in sub-clause (i),-

 (i)  after the item (E), the following item shall be inserted, namely;-


(EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service;;

 (ii)  in the item (F), in the sub-item (b), after the words manpower for any purpose, the words or security services shall be inserted.          


(B)   after clause (f), the following clause shall be inserted, namely:


(fa) security services means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity;


[F.No. 334 /01/2012- TRU]



(Raj Kumar Digvijay)

Under Secretary to the Government of India



Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-ST, dated the 28th June, 1994 vide number G.S.R. 546(E), dated the 28th June, 1994 and was last amended by notification No. 36/2012-Service Tax, dated the 20th June, 2012 vide number G.S.R. 478 (E), dated the 20th June, 2012.


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