Service Tax (Amendment) Rules, 2013

Notification No.  01/2013-Service Tax, dated 22nd February, 2013

F.No: 137/98/2006-CX4 (Part I)

G.S.R (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. (1) These rules may be called the Service Tax (Amendment) Rules, 2013.

    (2)  They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, -

(a) in rule 7, in sub-rule (2), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that the Form ST- 3 for the period between the 1^st day of July 2012 to the 30^th day of September 2012, shall be submitted by the 25^th day of March, 2013”;

(b)   for Form ST-3, the following Form shall be substituted, namely:-

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Source: Directorate of Service Tax.