TMI BlogAmendments in the Service Tax Rules, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... ment hereby makes the following rules further to amend the Service Tax Rules, 1994, namely : - 1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2005. (2) They shall come into force on the 1st day of April, 2005. 2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules), in rule 2, in sub rule (1) , in clause (d), after sub-clause (v), the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling or centralized accounting systems are located. (3) The registration under sub-rule (2), shall be granted,- (a) by the Commissioner of Central Excise or the Chief Commissioner of Central Excise, as the case may be, in whose jurisdiction all the premises or offices providing taxable service and the premise or office from where centralised billing or centralised accounting is done, are loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce shall", the words ", not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier," shall be inserted; (ii) for the words "in respect of taxable service", the words "in respect of such taxable service" shall be substituted. 5. In the said rules, in rule 6, for sub-rule (1) , the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod when such services were not taxable: Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.". - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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