May
14, 2003
Notification
No. 4/2003 - Service Tax
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 Rule, 1994,
except as respect things done or omitted to be done before
such amendment, namely :-
1. Short
title and commencement.- (1) These rules may
be called the Service Tax (Amendment) Rules, 2003.
(2) They
shall come into force on the date of their publication in
the Official Gazette.
2. In
the Service Tax Rules, 1994, (hereinafter referred to as
the said rules),-
| (i) |
in
rule 6, in sub-rule (7),- |
| |
(a) |
for
the numbers and figures ³0.25%², the number and figures ³ 0.4%² shall
be substituted; |
| |
(b) |
for
the numbers and figures ³ 0.5%², the numbers and figures ³0.8%² shall
be substituted; |
| |
(c) |
for
the words ³five per cent.², the words ³ eight per cent.² shall
be substituted; |
| (ii) |
after
rule 7, the following rule shall be inserted, namely,- |
| |
"7A.
Returns in case of taxable service provided by goods
transport operators and clearing and forwarding agents:
Notwithstanding anything contained in rule 7, an
assessee, in case of service provided by- |
| |
(a) |
goods
transport operator for the period commencing on and
from the 16th day of November, 1997 to 2nd
day of June, 1998; and |
| |
(b) |
clearing
and forwarding agents for the period commencing on
and from the 16th day of July, 1997 to 16th day
of October, 1998, |
| |
shall
furnish a return within a period of six months from
the 13th day of May, 2003, in Form ST-3Bı alongwith
copy of Form TR-6 in triplicate, failing which the
interest and penal consequences as provided in the
Act shall follow ."; |
| (iii) |
in
Form ST-3A, in the Table, in column heading 3, the
figures and number "@5%" shall be omitted; |
| (iv) |
after
Form ST-3A, the following Form shall be inserted, namely,- |
"FORM
ST-3B
(see rule 7A)
Return of
service tax credited to the Government of India for the
period commencing on and from the 16th day of
July, 1997 to the 16th day of October, 1998, in
case of service provided by goods transport operator and;
clearing and forwarding agents
..................Commissionerate
1. Name of
the assessee....................
2. Category
of service: Goods transport operator service/clearing
and forwarding agents service
3. Service
tax registration No...................... (optional)
4. PAN no.................... (in
case assessee does not have registration No.)
5. Period*....................
6. Value
of taxable service ....................
7. Amount
of service tax payable....................
8. Amount
of interest, if any payable....................
9. Mode
of payment:
Challan Nos........................
Date of challans......................
* for goods
transport operator service, the relevant period is from
16.11.1997 to 2.6.1998; and for clearing and forwarding
agents, the relevant period is from 16.7.1997 to 16.10.1998
Self Assessment
Memorandum
-
I/we
declare that the above particulars are in accordance
with the records and books maintained by us and are correctly
stated.
-
I/we
have assessed and paid the service tax correctly in terms
of the provisions of the Act and rules made thereunder.
-
I/we
have paid duty within the time specified in these rules
and in case of delay, I/we have deposited the interest
leviable as per section 75 of the Act.
Place:
Date: |
Name and
signature of the assessee
or his authorized representatives |
Acknowledgement:
| Date
of receipt:................. |
Signature
and Official Seal of the
Superintendent of Central Excise |
Place:
Date:".
V Sivasubramanian
Deputy Secretary to the Government of India
F. No. B 3/6/2003-TRU
Note:- The
Principal rules were notified vide notification No. 2/94-
Service Tax, dated the 28th June, 1994 published
in the Official Gazette of India, vide G.S.R.546 (E), dated
the 1st July, 1994 and were last amended vide notification
No. 12/2002-Service Tax, dated the 1st August, 2002, vide number
GSR 540 (E), dated the 1st August, 2002. |
Act