Notification No. 46/2012 - Service Tax

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

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

“(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;”;

(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]