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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION No. 23/2014-SERVICE TAX
New Delhi, the 5th December, 2014
14 Agrahayana, 1936 Saka
G.S.R. (E).- In exercise of the powers conferred by clause (k) of sub-section
(2), read with sub-section (1) 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. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Service Tax Rules, 1994, in rule 5A, for sub-rule (2), the following
sub-rule shall be substituted, namely:-
“(2) Every assessee, shall, on demand make available to the officer empowered
under sub-rule (1) or the audit party deputed by the Commissioner or the
Comptroller and Auditor General of India, or a cost accountant or chartered
accountant nominated under section 72A of the Finance Act, 1994,-
(i) the records maintained or prepared by him in terms of sub-rule (2) of rule
5;
(ii) the cost audit reports, if any, under section 148 of the Companies Act,
2013 (18 of 2013); and
(iii) the income-tax audit report, if any, under section 44AB of the Income-tax
Act, 1961 (43 of 1961),
for the scrutiny of the officer or the audit party, or the cost accountant or
chartered accountant, within the time limit specified by the said officer or the
audit party or the cost accountant or chartered accountant, as the case may be.”
(Himani Bhayana)
Under Secretary to the Government of India
[F.No 137/46/2014-Service Tax]
Note:- The principal rules were published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No.
2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated
the 28th June, 1994 and last amended vide
notification No.19/2014-SERVICE TAX,
dated the 25th August, 2014 vide number G.S.R. 614 (E), dated the 25th August,
2014.
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