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) 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.
- 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 25th day of
October, 2012 shall cover the period between 1st April to 30th 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 28th
June, 1994 vide number G.S.R 546(E), dated the 28th June, 1994 and were last
amended by
notification No 46/2012- Service Tax, dated the 7th August 2012
, vide GSR 622 (E) dated the 7th August 2012.