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21
st
September, 2006
Notification No. 27/2006-Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (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, 2006.
(2) They shall come into force on the 1
st
day of October, 2006.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), the following proviso shall be inserted, namely:─
"Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has
already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him
electronically, through internet banking."
F. No. 354/85/2006-TRU
Note.- The principal rules were published vide notification No. 2/94-Service Tax, dated the 28th June, 1994, G.S.R. 546(E),
dated the 28th June, 1994 and was last amended by notification No. 17/2006-Service Tax, dated the 25
th
April, 2006,
G.S.R. 247(E), dated the 25
th
April, 2006.
notifications no 27 2006 st | iKargos