Circular No.ES/19 /2017-18 April 06, 2017
To: Members of the Council
Sub: Service Tax (Advance Rulings) Amendment, Rules 2017
CBEC has issued Notification No. 12/2017- Service Tax (NT) dated 31.03.2017 by amending the Service Tax (Advance Rulings), Rules, 2003.
These rules may be called the Service Tax (Advance Rulings) Amendment Rules, 2017, and shall come into force w.e.f. 01st April, 2017.
In the Service Tax (Advance Rulings) Rules, 2003, in rule 2, for clause (b), the following clause shall be substituted, namely:-
'(b) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962).’
This is for your information.