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Service Tax (Fourth Amendment) Rules, 2006 |
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| September, 23rd 2006 |
| TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 21ST SEPTMEBER, 2006
30 Bhadrapada, 1928 (Saka)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
***
New Delhi, the 21 st September, 2006
30 Bhadrapada, 1928 (Saka)
Notification
No. 27/2006-Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (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, 2006.
(2) They shall come into force on the 1st day of October, 2006.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), the following proviso shall be inserted, namely:
gProvided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him electronically, through internet banking.h
[F. No. 354/85/2006-TRU]
(R. Sriram)
Deputy Secretary to the Government of India.
Note.- The principal rules were published vide notification No. 2/94-Service Tax, dated the 28th June, 1994, G.S.R. 546(E), dated the 28th June, 1994 and was last amended by notification No. 17/2006-Service Tax, dated the 25th April, 2006, G.S.R. 247(E), dated the 25th April, 2006.
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