Service tax notification

It is mentioned in Rule 6 of STR,1994 read Section 68 of Finance Act,1994.I don't think that a separate notification has been issued to this effect.

check the following link to read the notification.. https://www.servicetax.gov.in/circular/st-circular11/st-circ-ptr-rules2011.htm

Point of Taxation Rules (Notification No.18/2011, dated 1-3-2011, effective from 1-4-2011) rule 3