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NOTIFICATION 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 to further amend the Service Tax Rules, 1994 (hereinafter referred to as the said rules), namely:- 1. (i) These rules may be called the Service Tax (Fifth Amendment) Rules, 1997. 2. In the said rules, (I) in rule 2, in sub-rule (I), in clause (d), after sub-clause (xi), the following sub-clauses shall be inserted, namely:- (xiii) in relation to services provided by a rent-a-cab scheme operator, every rent-a-cab scheme operator who raises a bill for services rendered to any person by such operator." (II) in rule 6, after sub-rule (1A), the following sub-rule shall be inserted, namely:- (RAJIV TALWAR) F.NO. B. 43/2/97-TRU
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