CBEC-Seeks to Amend Service Tax Rules, 1994.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

NOTIFICATION  No  47/2012-SERVICE TAX

New Delhi, the  28th  September, 2012

6 Asvina, 1934 Saka

G.S.R           (E).-In exercise of the powers conferred by sub-section(1) read with sub-section (2) of section 94 of the Finance Act 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-

1.        (1) These rules may be called the Service Tax(Fourth Amendment) Rules, 2012.

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

2.         In the Service Tax Rules,1994, in rule 7, in sub-rule(2), the following proviso shall be inserted, namely:-

Provided that  the Form ˜ST-3™ required to be submitted by the 25^th day of October, 2012 shall cover the period between 1^st April  to 30^th June, 2012 only.

F.No 341/21/2012-TRU

(Rajkumar Digvijay)

Under Secretary to the Government of India

 

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification No. 2/94-ST, dated 28^th June, 1994 vide number G.S.R 546(E), dated the 28^th June, 1994 and were last amended by notification No 46/2012- Service Tax, dated the 7^th August 2012 , vide GSR 622 (E) dated the 7^th August 2012.