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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
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION No. 23/2014-SERVICE TAX
New Delhi, the 5
th
December, 2014
14 Agrahayana, 1936 Saka
G.S.R. (E).- In exercise of the powers conferred by clause (k) of sub-section (2), read with sub-section (1) 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 (Third Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in rule 5A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
"(2) Every assessee, shall, on demand make available to the officer empowered under sub-rule (1) or the audit party deputed
by the Commissioner or the Comptroller and Auditor General of India, or a cost accountant or chartered accountant nominated
under section 72A of the Finance Act, 1994,-
(i) the records maintained or prepared by him in terms of sub-rule (2) of rule 5;
(ii) the cost audit reports, if any, under section 148 of the Companies Act, 2013 (18 of 2013); and
(iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961),
for the scrutiny of the officer or the audit party, or the cost accountant or chartered accountant, within the time limit specified by
the said officer or the audit party or the cost accountant or chartered accountant, as the case may be."
(Himani Bhayana)
Under Secretary to the Government of India
[F.No 137/46/2014-Service Tax]
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and
last amended vide notification No.19/2014-SERVICE TAX, dated the 25
th
August, 2014 vide number G.S.R. 614 (E), dated
the 25
th
August, 2014.
notifications no 23 2014 st | iKargos