GOVERNMENT OF
INDIA
MINISTRY OF FINANCE
(DEPARTMENT
OF REVENUE)
***
New Delhi
Dated the 14th January, 2005
Pausa 24,1926
(SAKA)
NOTIFICATION
No.01/2005-
Service Tax
G.S.R. (E)- In exercise of the powers conferred
by sub-section (1), read with subsection (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. (1) These rules may be called the Service
Tax (Amendment) Rules, 2005.
(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 6, in sub-rule (1), in the proviso, for the words “Provided further that” the words “Provided that” shall be substituted and after the proviso so as amended, the following proviso shall be inserted, namely: -
"Provided further that the Service Tax on the value of taxable
services received during the month of March or the quarter ending March, shall
be paid to the credit of the Central Government by the 31st day of
March of the calendar year ".
F.No.137/10/2004-CX4
Manish Mohan
Under
Secretary to Government of India
Note: - The principal Notification No. 2/94-ST, dated the 28th June, 1994 was published in the Gazette of India, Extraordinary Part-II, Section 3, Sub-section (i), vide G.S.R. 546(E), dated the 28th June, 1994 and was last amended by Notification No. 35/2004-ST, dated the 3rd December, 2004 [G.S.R. 790(E), dated the 3rd December, 2004].