Service Tax (Provisional Attachment of Property) Rules, 2008

[Notification No. 30/2008-S.T., dated 01-07-2008]

In exercise of the powers conferred by sub-sections (1) and (2) of section 94 read with section 73C of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:-

Rule 1. Short title and commencement. _ (1) These rules may be called the Service Tax (Provisional Attachment of Property) Rules, 2008.

(2) They shall come into force on the date of their publication in the Official Gazette.