GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 48/2011 – Service Tax
New Delhi, the 19th October 2011
27th Asvina, 1933 (Saka)
G.S.R. 771(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 (Fifth Amendment) Rules,
2011.
(2) They shall come into force on the date of their publication in the
Official Gazette.
- In the Service Tax Rules, 1994,-
- in rule 4 after sub-rule (1), the following sub-rule shall be inserted
namely:-
“(1A) For the purposes of sub-rule (1), the Central Board of Excise and Customs
may, by an order specify the documents which are to be submitted by the assessee
alongwith the application within such period, as may be specified in the said
order”.
- in rule 7, after sub-rule (3), the following sub-rule shall be inserted,
namely:-
“(4) The Central Board of Excise and Customs may, by an order extend the period
referred to in sub – rule (2) by such period as deemed necessary under
circumstances of special nature to be specified in such order”.
- in Form ST-3, under the heading “Introduction to File the Form”, under the
sub-heading “A. General Instructions”, after instruction at Sl. No. (iii), the
following serial number shall be inserted, namely:-
“(iv) For the purposes of this Form, the words “received /paid” used herein
shall be construed as “received or receivable /paid or payable’, as the case may
be, in terms of the Point of Taxation Rules, 2011”.
(Deepankar Aron)
Director (Service Tax)
[F. No. 137/99/2011 – Service Tax]
Note.- The principal rules were notified vide notification No. 2/1994 –
Service Tax dated the 28th June 1994, published in the Gazette of India,
Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 546(E),
dated the 28th June, 1994 and were last amended by
notification No. 43/2011 -
Service Tax, dated the 25th August, 2011, vide number G.S.R. 642 (E), dated the
25th August, 2011.