MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Excise and Customs)
New Delhi, the 17th March,2009
Notification No. 10 / 2009-ST
G.S.R…. (E). In exercise of the powers conferred by 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, 2009.
(2) They shall come into force on the date of their publication in the Official
Gazette.
- In the Service Tax Rules, 1994, in Form ST-3, after S. No. 7 and the entries
relating thereto, the following shall be inserted, namely,-
“8. If the return has been prepared by a Service Tax Return Preparer (STRP),
furnish further details as below:
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(Signatures of Service Tax Return Preparer)”.
(Ashima Bansal)
Under Secretary to Government of India
[F. No. 137/318/2007-CX.4 (Pt. 2)]
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, Extraordinary
vide number G.S.R.546 (E), dated the 28th June 1994 and were last amended vide
notification No. 31/2008-Service Tax, dated the 2nd September, 2008 which was
published vide number G.S.R.633 (E), 2nd September, 2008.