NTF. NO.04/2003-ST, DT. 14/05/2003

Amendments in the Service Tax Rule, 1994

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 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 "0.25%", the number and figures " 0.4%" shall be substituted;

(b) for the numbers and figures " 0.5%", the numbers and figures "0.8%" shall be substituted;

(c) for the words "five per cent.", the words " eight per cent." 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-3B 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

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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

1. I/we declare that the above particulars are in accordance with the records and books maintained by us and are correctly stated.

2. I/we have assessed and paid the service tax correctly in terms of the provisions of the Act and rules made thereunder.

3. 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: Place: Date:

Signature and Official Seal of the Superintendent of Central Excise

[F. No. B 3/6/2003-TRU]

( V Sivasubramanian)
Deputy Secretary to the Government of India

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.

(Please refer NTF. NO. 05/2004-ST, Dt. 09/07/2004 for further amendments in Service Tax Rules, 1994)

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