TO BE PUBLISHED IN THE GAZETTE OFINDIAEXTRAORDINARY ,PART II,SECTION 3, SUB-SECTION(i)
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the28thSeptember, 2012
G.S.R(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(Fourth 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 rule 7, in sub-rule(2), the following proviso shall be inserted, namely:-
Provided thatthe Form ST-3 required to be submitted by the 25thday of October, 2012 shall cover the period between 1stAprilto 30thJune, 2012 only.
Under Secretary to the Government ofIndia
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification No. 2/94-ST, dated 28thJune, 1994 vide number G.S.R 546(E), dated the 28thJune, 1994 and were last amended by notification No 46/2012- Service Tax, dated the 7thAugust 2012 , vide GSR 622 (E) dated the 7thAugust 2012.