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14th January, 2005
Notification No. 01/2005- Service Tax
In exercise of the powers conferred by sub-section (1), read with
subsection (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.) These rules may be called the Service Tax (Amendment) Rules,
2005.
(2.) They shall come into force on the date of their publication
in the official Gazette
- In the Service Tax Rules, 1994, in rule 6, in sub-rule (1),
in the proviso, for the words “Provided further that” the words
“Provided that” shall be substituted and after the proviso so
as amended, the following proviso shall be inserted, namely: -
"Provided further that the Service Tax on the value of taxable
services received during the month of March or the quarter ending
March, shall be paid to the credit of the Central Government by the
31st day of March of the calendar year ".
F.No.137/10/2004-CX4
Manish Mohan
Under Secretary to Government of India
Note: - The principal Notification No. 2/94-ST, dated the 28th
June, 1994 was published in the Gazette of India, Extraordinary Part-II,
Section 3, Sub-section (i), vide G.S.R. 546(E), dated the 28th
June, 1994 and was last amended by Notification No. 35/2004-ST, dated
the 3rd December, 2004 [G.S.R. 790(E), dated the 3rd
December, 2004]. |
