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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. 43/2011 - Service Tax
New Delhi, the 25
th
August 2011
Bhadra 3, 1933 (Saka)
G.S.R. 642 (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 (Fourth Amendment) Rules, 2011.
(2) They shall come into force on the 1
st
day of October, 2011.
2. In the Service Tax Rules, 1994, in rule 7, -
(a) in sub-rule (2), the proviso shall be omitted;
(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:-
"(3) Every assessee shall submit the half-yearly return electronically".
[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. 35/2011 - Service Tax, dated the 25
th
April, 2011, vide number G.S.R. 343 (E),
dated the 25
th
April, 2011.
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