Amendment in Form ST-1 consequent to restoration of accounting
codes
NOTIFICATION NO 48/2012 – Service Tax Dated: November 30, 2012
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(Fifth Amendment) Rules, 2012.
(2)
They shall come into force on the date of their publication in the Official
Gazette.
2. In the Service Tax Rules, 1994, in Form
ST-1,-
“a) in serial no.7, for the table, the
following table shall be substituted, namely:-
|
S.No
|
Description of taxable service( Choose from ANNEXURE)
|
|
(1)
|
(2)
|
F.No 137/22/2012-Service Tax
(Rajkumar Digvijay)
Under Secretary to the Government of India
Under Secretary to the Government of India
Note: The principal
notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 2/94-ST, dated 28th June, 1994
vide number G.S.R 546(E), dated the 28th June, 1994 and was last amended by
notification No 48/2012- Service Tax, dated the 28th September, 2012 , vide GSR
732 (E) dated the 28th September 2012.
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