Amendments in the Service Tax Rules, 1994

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..... es the following rules further to amend the Service Tax Rules, 1994, except as respects things done or omitted to be done before such amendment, namely :- 1. (1) These rules may be called the Service Tax Amendment Rules, 2002. (2) They shall come into force on the 16th day of August, 2002. 2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules) in rule 2, in sub-rule (1), .....

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..... f presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque." 5. In the said rules for Form ST-3, the following Form shall be substituted, namely;- "FORM ST- 3 (see rule 7 of the Service Tax Rules 1994) Return of service tax credited to the Go .....

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..... b-rule (3) of rule 6 of the Service Tax Rules, 1994 * Amount of interest, if any payable 1. 2. 3. 4. 5. 6. 7. Details of payment made to the Government credit Mode of payment Cash (8a) Service tax credit (8b) Total amount paid(8a +8b) Amount Challan No. and date / Journal Slip No. and date Amount Service tax paid Interest paid XXXXXXXX Any other amount Paid ** XXXXXXXX * Plea .....

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