Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act] Union of India - Subsection Section 2(1)(d) in The Service Tax Rules, 1994 (d)[ "person liable for paying service tax",- [Substituted (w.e.f. 1.07.2012) by Notification No. 36/2012-Service Tax dated 20.06.2012.]