[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