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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 47/2012-SERVICE TAX
New Delhi , the 28th September, 2012
6 Asvina, 1934 Saka
G.S.R (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, 2012.
(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 7, in sub-rule(2), the following proviso shall be inserted, namely:-
"Provided that the Form 'ST-3' required to be submitted by the 25
th
day of October, 2012 shall cover the period between 1
st
April to 30
th
June, 2012 only."
F.No 341/21/2012-TRU
(Rajkumar Digvijay)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification
No. 2/94-ST, dated 28
th
June, 1994 vide number G.S.R 546(E), dated the 28
th
June, 1994 and were last amended by
notification No 46/2012- Service Tax, dated the 7
th
August 2012 , vide GSR 622 (E) dated the 7
th
August 2012.
notifications no 47 2012 st | iKargos