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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
*****
Notification No. 48/2011 - Service Tax
New Delhi, the 19
th
October 2011
27
th
Asvina, 1933 (Saka)
G.S.R. 771(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 (Fifth Amendment) Rules, 2011.
(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 4 after sub-rule (1), the following sub-rule shall be inserted namely:-
"(1A) For the purposes of sub-rule (1), the Central Board of Excise and Customs may, by an order specify the documents
which are to be submitted by the assessee alongwith the application within such period, as may be specified in the said order".
(b) in rule 7, after sub-rule (3), the following sub-rule shall be inserted, namely:-
"(4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub - rule (2) by such period
as deemed necessary under circumstances of special nature to be specified in such order".
(c) in Form ST-3, under the heading "Introduction to File the Form", under the sub-heading "A. General Instructions", after
instruction at Sl. No. (iii), the following serial number shall be inserted, namely:-
"(iv) For the purposes of this Form, the words "received /paid" used herein shall be construed as "received or receivable /paid
or payable', as the case may be, in terms of the Point of Taxation Rules, 2011".
[F. No. 137/99/2011 - Service Tax]
(Deepankar Aron)
Director (Service Tax)
Note.- The principal rules were notified vide notification No. 2/1994 - Service Tax dated the 28
th
June 1994, published in
the Gazette of India, Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 546(E), dated the 28th June, 1994
and were last amended by notification No. 43/2011 - Service Tax, dated the 25
th
August, 2011, vide number G.S.R. 642
(E), dated the 25
th
August, 2011.
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