Service Tax Notification No. 01/2013 dated 22nd February, 2013
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 1st day of July 2012 to the 30th day of September 2012, shall be submitted by the 25th day of March, 2013”;
(b) for Form ST-3, the following Form shall be substituted, namely:-
(Return under section 70 of the Finance Act, 1994 read with rule 7 of Service Tax Rules, 1994)
(Please see the instructions carefully before filling the Form)
PART-A GENERAL INFORMATION