Notification No. 01/2013-Service Tax

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No.  01/2013-Service Tax

 

New Delhi, the  22nd February, 2013

 3 Phalguna, 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 ( Amendment) Rules, 2013.

           (2)  They shall come into force on the date of their publication in the Official Gazette.

 

2.      In the Service Tax Rules, 1994, -

      (a) in rule 7, in sub-rule (2), after the proviso, the following proviso shall be inserted, namely:-

 

             “ Provided further that the Form ST- 3 for the period between the 1^st day of  July 2012  to the 30^th day of September 2012, shall be submitted by the 25^th day of March, 2013”;

 

       (b)   for Form ST-3, the following Form shall be substituted