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Notification New Delhi, the 17
th
March, 2012
No. 10/2012 – Service Tax

G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94 of the
Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following
rules further to amend the Works Contract (Composition Scheme for Payment of
Service Tax) Rules, 2007, namely:—
1. (1) These rules may be called the, Works Contract (Composition Scheme for
Payment of Service Tax) Amendment Rules 2012.
(2) They shall come into force on the 1st day of April, 2012.

2. In the Works Contract (Composition Scheme for Payment of Service Tax)
Amendment Rules, 2007, in rule 3, in sub-rule (1), for the words ―four per
cent.‖, the figures and words ―4.8 per cent.‖ shall be substituted.

[F.No. 334 /1 /2012- TRU]

(Samar Nanda)
Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide notification Number. 32/2007 - Service Tax,
dated the 22
nd
May, 2007, G.S.R. 378 (E), dated the 22
nd
May, 2007 and was last
amended by notification number. 1/2011-Service Tax, dated the 1
st
March , 2011 vide
number G.S.R. 158 (E), dated the 1
st
March , 2011.
notifications no 10 2012 st | iKargos