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Notifications & Circulars

Service Tax (Amendment) Rules, 2010 - Amendment in rules 6 & 7
Notice Date : 19 February 2010

Service Tax (Amendment) Rules, 2010 - Amendment in rules 6 & 7

Notification No. 01/2010-Service Tax

Dated 19-2-2010

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. Short title and commencement.- (1) These rules may be called the Service Tax (Amendment) Rules, 2010.

(2) They shall come into force on the 1st day of April, 2010.

2. In the Service Tax Rules 1994 (hereinafter referred to as the said rules), in rule 6, in sub-rule (2), for the proviso, the following proviso, shall be substituted, namely:-

“Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.”

3. In the said rules, in rule 7, after sub-rule (2), the following proviso shall be inserted, namely:-

“Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically”.

 


Source : ,
Posted on 23 February 2010



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Comments (2)



Kailash Joshi
wrote on 25 February 2010

Though it was optional before but as in India things accelerate only when they become mandatory..........so it absolutely increase the number ........ It may be green drive.........if Department not demand the Hard Copy as by Income Tax Deptt...


Rajeshwar Pd. Singh
wrote on 24 February 2010

This was expected. It will more benificial for the Assessee.





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