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26th February 2005
Notification No. 03/2005- Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1)
and (2) of Saction 94 of the Finance Act, 1994 (32 of 1994), the Central
Government hereby makes the fallowing rules further to amend the Service
Tax Rules, 1994, namely:-
- (1) These rules may be called the Service Tax (Third Amendment)
Rules 2005.
(2) They shall come into force on the date of their publication
in the Official Gazette.
- . In rule 4 of the Service Tax Rules. 1994. in sub-rule (1),
in the provision for the figures, letters and words, "28th
day of February, 2005", the figures, letters and words "31st
day of March, 2005" shall be substituted.
"Provided also that a person liable for paying the service tax
in the case of taxable services referred to in sub-clause (zzp) of
clause (105) of section 65 of the Act may make an application for
registration on or before the 28th day of February 2005."
(F.No. 137/10/2004-CX 4 (Pt)
(V. Sivasubramanian)
Deputy Secretary to the Government of India
Note.- The principal rules were notified vide notification no.2/94-Service
tax dated the 28th June 1994 and published in the Gazette of India,
Extraodinary vide number G.S.R. 546 (E), dated the 28th June 1994
and were last amended vide notification No. 2/2005-Service Tax, dated
the 14th February, 2005 are published in the Gazette of India, Extraordinary
vide number G.S.R. 71(E) dated the 14th February, 2005. |
