|
|
![]() |
|
|
Notification No. 31/2008-Service Tax G.S.R. (E) In exercise of the powers conferred by 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, 2008. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994, in Form ST-3,- (i) after serial No.3 and the entries relating thereto, the following shall be inserted, namely,- “ 4. Amount of service tax paid in advance under sub-rule(1A) of rule 6
** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar (ii) in serial No. 4A, in entry (I), (a) in item (a), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,-
(b) in item (b), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,-
(c) in item (c), after sub-item (ii) and the entries relating thereto, the following shall be inserted, namely,-
(iii) in serial No. 5A, after item (c) and the entries relating thereto, the following shall be inserted, namely,-
|