SERVICE TAX (FOURTH AMENDMENT) RULES, 2011 - AMENDMENT IN RULE 7
NOTIFICATION NO. 43/2011 - SERVICE TAX/G.S.R. 642 (E), DATED 25-8-2011
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, 2011.
(2) They shall come into force on the 1st day of October, 2011.
2. In the Service Tax Rules, 1994, in rule 7,—
(a) in sub-rule (2), the proviso shall be omitted;
(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:—
"(3) Every assessee shall submit the half-yearly return electronically".
