GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 43/2011 – Service Tax
New Delhi, the 25th August 2011
Bhadra 3, 1933 (Saka)
G.S.R. 642 (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, 2011.
(2) They shall come into force on the 1st day of October, 2011.
- In the Service Tax Rules, 1994, in rule 7, -
(a) in sub-rule (2), the proviso shall be omitted;
(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted,
namely:-
“(3) Every assessee shall submit the half-yearly return electronically”.
(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. 35/2011 - Service Tax,
dated the 25th April, 2011, vide number G.S.R. 343 (E), dated the 25th April,
2011.