Important service tax

 

Service Tax (Fourth Amendment) Rules, 2012 – Amendment in rule 7

Notification No. 47/2012 ST, DATED 28-9-2012

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 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only.”

Replies (3)

Does the form,ie. ST-3 is the same for the period 01.04.2012 to 30.06.2012 ?

Yes, Deepika,

For First Quarter, Atpresent Available ST3 Need to be Filled.

After That They Will Notify New Form ST 3, for Next 3 Months.

This is Just a Temporary Arrangement Since Changes in Negative List & Payment Code is Same.

if excess service tax paid in the above period, then??

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