[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government
of India
Ministry of Finance
(Department of Revenue)
*****
Notification
No. 01/2010 – Service Tax New Delhi, the 19TH February 2010
G.S.R.
(E).- In exercise of the powers conferred by sub-sections (1) and
(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.
Short title and commencement.- (1) These rules may be called the
Service Tax (Amendment) Rules, 2010.
(2)
They shall come into force on the 1st day of April, 2010.
2.
In the Service Tax Rules 1994 (hereinafter referred to as the said
rules), in rule 6, in sub-rule (2), for the proviso, the following
proviso, shall be substituted, namely:-
“Provided
that where an assessee has paid a total service tax of rupees ten
lakh or more including the amount paid by utilisation of CENVAT
credit, in the preceding financial year, he shall deposit the service
tax liable to be paid by him electronically, through internet banking.”
3.
In the said rules, in rule 7, after sub-rule (2), the following
proviso shall be inserted, namely:-
“Provided
that where an assessee has paid a total service tax of rupees ten
lakh or more including the amount paid by utilisation of CENVAT
credit, in the preceding financial year, he shall file the return
electronically”.
[F. No. 137/13/2010 - CX.4]
(Madan
Mohan)
Under
Secretary to Government of India
Note.- The principal rules were published in the Gazette of India,
Extraordinary, Part II, section 3, sub-section (i), dated the 28th
June, 1994 vide notification No. 2/94-Service Tax, dated the 28th
June, 1994, [G.S.R. 546(E), dated the 28th June, 1994] and were
last amended by notification No. 17/2006-Service Tax, dated 25th
April, 2006, [G.S.R. 247 (E), dated the 25th April, 2006, and vide
notification No. 10/2009 - Service Tax, dated the 17th March 2009,
[G.S.R. 171 (E), dated the 17th March, 2009].
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