Service Tax Rules - Amended

By Vijay Kumar

HERE is a real joke:

By Notification No. 3/2011 dated 01.03.2011, Service Tax Rules were amended as follows with effect from 01.04.2011:

In the Service Tax Rules, 1994 (hereinafter referred to as the said rules) in rule 4A, in subrule (1),-

(i) for the word “completion of”, the word “provision of” shall be substituted;

Now by the Notification issued yesterday Service Tax Rules are amended as follows with effect from 01.04.2011:

In the Service Tax Rules, 1994 (hereinafter referred to as the “said rules”), in rule (4A), in sub-rule (1),-

(i) for the words “provision of”, the words “completion of” shall be substituted;

Now which of these two notifications takes precedence? Do I first substitute provision for completion and then substitute that substituted provision with completion to reach where I originally was?

It takes real ingenuity to create such confusion.

Notification No. 26/2011–Service Tax, Dated : March 31, 2011