NOTIFICATION

01/2005-SERVICE TAX, Dated : Jan 14, 2005

In exercise of the powers conferred by sub-section (1), read with subsection (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, 2005.

(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 6, in sub-rule (1), in the proviso, for the words “Provided further that” the words “Provided that” shall be substituted and after the proviso so as amended, the following proviso shall be inserted, namely: -

"Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year ".

F.No.137/10/2004-CX4
Manish Mohan
Under Secretary to Government of India