Home
||
Export Import Policy & DGFT matters
|| Customs
matters || Central Excise matters ||
Shipping and Logistics Information
ieport.com - India's
Premier portal on EXIM matters
1st
August, 2002
Notification No. 12 /2002-Service Tax
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, except
as respects things done or omitted to be done before such amendment, namely :-
1.
(1) These rules may be
called the Service Tax Amendment Rules, 2002.
(2)
They shall come into
force on the 16th day of August, 2002.
2.
In the Service Tax Rules, 1994, (hereinafter
referred to as the said rules) in rule 2, in sub-rule (1), in clause (d),-
(a) in sub-clause (iii), after the words general insurance business, the words or the life insurance business, as the case may be, shall be inserted;
(b)
after sub-clause (iii), the following clause shall be inserted, namely;-
(iv) in relation to any taxable service provided by a person who is a
non-resident or is from outside India, does not have any office in India , the
person receiving taxable service in India.;
3.
In rule 4 of the said rules, in sub-rule (1), the third proviso shall be
omitted;
4.
In rule 6 of the said rules,-
(i)
in sub-rule (1), the second proviso shall be omitted;
(ii)
after sub-rule (2), the following sub-rule shall be inserted, namely;-
(2A) For the purpose this rule, if the assessee deposits the service tax by
cheque, the date of presentation of cheque to the bank designated by the Central
Board of Excise and Customs for this purpose shall be deemed to be the date on
which service tax has been paid subject to realization of that cheque.
5.
In the said rules for Form ST-3, the
following Form shall be substituted, namely;-
(see
rule 7 of the Service Tax Rules 1994)
Return
of service tax credited to the Government of India for the period
.to .
..
... Commissionerate
1.
Name of the assessee
..
2.
Whether an individual or proprietory firm or
partnership firm or any other ( please specify)
..
3.
Category of services
..
4.
Service tax registration No.
|
Name
of the taxable service
provided |
Month(s) |
Value
of taxable service charged or billed (indicate break-up of the amount
month-wise) |
Value
of taxable service realised
(indicate break-up of the amount month-wise) |
Amount
of service tax payable |
Amount
of service tax adjusted in
terms of sub-rule (3) of rule 6 of the Service Tax Rules, 1994 * |
Amount
of interest, if any payable |
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
|
|
|
|
|
|
|
|
|
Details
of payment made to the Government credit |
Mode
of payment |
|||
|
Cash (8a) |
Service
tax credit (8b) |
Total
amount paid (8a
+8b) |
||
|
Amount |
Challan
No. and date / Journal Slip No. and date |
Amount |
||
|
Service
tax paid |
|
|
|
|
|
Interest
paid |
|
|
XXXXXXXX |
|
|
Any
other amount Paid
** |
|
|
XXXXXXXX |
|
** Please specify on what
account the amount has been paid
SELF-ASSESSMENT
MEMORANDUM
1.
I/We declare that the above particulars are in accordance with the
records and books maintained
by us and are correctly stated.
2.
I/We have assessed and paid the service tax correctly in terms of
the provisions of the
Act and rules made thereunder.
3.
I/We have paid duty within the time specified in these rules and in case
of delay , I/we have deposited
the interest leviable as per the section 75 of the Act. (Worksheet of interest
calculation is attached).
Place:
Name and signature of the assessee or
Date:
his
authorised representatives
ACKNOWLEDGEMENT
Date
of Receipt
..
Signature and Official Seal of the
Superintendent of Central Excise
Place:
Date:
Note:
(1.)
Details in each of the
column should be furnished separately for each of the taxable service rendered
by the assessee.
(2.)
Service tax credit shall
be utilized only for payment of service tax on output service and not for
interest or penalty .
(3.)
In case service tax
credit on input service is availed, enclose the proforma in terms of rule 5 (4)
of the Service Tax Credit Rules 2002. .
G.D.Lohani
Under Secretary to the Government of India
F.No.
B11/1/ 2002-TRU
Note: The Principal rules were notified vide notification no. 2/94- Service Tax dated the 28th June 1994 and published in the Gazette of India Extraordinary vide G.S.R.546 (E) dated 28th June 1994 and were last amended vide notification no. 11/2001-Service Tax, dated the 13th November, 2001 and published in the Gazette of India Extraordinary vide G.S.R. 846(E) dated the November,.2001.