Service Tax (Amendment) Rules, 2014

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..... 8 (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 Rules, 1994 , namely: 1. (1) These rules may be called the Service Tax (Amendment) Rules, 2014. (2) Save as otherwise provided in these rules, they sh .....

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..... (B) in rule 6 of the said rules, for sub-rule (2), the following sub-rule shall be substituted with effect from the 1st October, 2014, namely:- (2) Every assessee shall electronically pay the service tax payable by him, through internet banking: Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having .....

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