3rd proviso to rule 6(1) of st rules 1994

friends

Can you please give an example to clarify 3rd proviso to Rule 6(1)of Service Tax Rules 1994 as amended (wef 1/4/12).

It reads : 

"Provided also in case of taxable services covered under sub rule 1 of rule 3 of Exports of services Rules 2005 this sub rule shall not apply subject to the condition that the payment is received within the period specified by RBI including such extended period." 

Has this Sub rule been rescinded from 1/7/12.

Regards,

Replies (2)

The Export of service rules, 2005 has been withdrawn and new rules Place of provision of serv, 2012 has been brought w.e.f 01/07/2012.

Saurabh

My question is if 3rd proviso to Rule 6(1) has been rescinded or not.

Regards

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details