MANU/DSTX/0039/2015
Ministry : Ministry of Finance
Department/Board : Service Tax
Notification No. : 26/2015-Service Tax
Date : 09.12.2015
Notification/ Circulars Referred : Notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 MANU/DSTX/0007/1994;Notification No. 25/2015-SERVICE TAX, dated the 12th November, 2015 MANU/DSTX/0035/2015
Citing Reference:
Notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 MANU/DSTX/0007/1994 Modified
Notification No. 25/2015-SERVICE TAX, dated the 12th November, 2015 MANU/DSTX/0035/2015 Referred
Service Tax (Third Amendment) Rules, 2015
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 (Third Amendment) Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), after the third proviso, the following shall be inserted, namely:-
"Provided also that in the case of an assessee in the State of Tamil Nadu, the service tax payable for the month of November, 2015, shall be paid to the credit of the Central Government by the 20th day of December, 2015 ".
(Himani Bhayana)
Under Secretary to the Government of India
[F. No. 137/78/2015-Service Tax]
Note:-
The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and last amended vide notification No. 25/2015-SERVICE TAX, dated the 12th November, 2015 vide........