01/2010-ST, Dated:19/02/2010

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3 SUB-SECTION (i)]

 
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
*****
Notification No. 01/2010 – Service Tax
 
New Delhi, the 19TH February 2010
 
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. Short title and commencement.-(1)These rules may be called the Service Tax (Amendment) Rules, 2010.
     (2) They shall come into force on the 1st day of April, 2010.
 
2. In the Service Tax Rules 1994 (hereinafter referred to as the said rules), in rule 6, in sub-rule (2), for the proviso, the following proviso, shall be substituted, namely:-
“Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.”
 
3. In the said rules, in rule 7, after sub-rule (2), the following proviso shall be inserted, namely:-
 
 “Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically”.
 [F. No. 137/13/2010 - CX.4]
 
(Madan Mohan)
Under Secretary to Government of India
 
 
 Note.-  The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), dated the 28th June, 1994 vide notification No. 2/94-Service Tax, dated the 28th June, 1994, [G.S.R. 546(E), dated the 28th June, 1994] and were last amended by notification No. 17/2006-Service Tax, dated 25th April, 2006, [G.S.R. 247 (E), dated the 25th April, 2006, and vide notification No. 10/2009 - Service Tax, dated the 17th March  2009, [G.S.R. 171 (E), dated the 17th March, 2009].

What We Do

Our Services

Direct Taxes

All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T

Indirect Taxes

Advising client on establishment of indirect tax management system, in all areas i.e. GST Audit, Customs, Foreign Trade P

Auditing and Assurance Service

We are blessed with team of qualified chartered accountants highly efficient in auditing and assurance services. Our wide range of services are aimed for financial sta

Accounting Services

We offer highly efficient accounting services which are provided by us for our local, national and international clients. We also offer design, implementation and revi

Societies and Trust Consultanc

We are engaged in providing societies and trust consultancy to our clients. Our wide range of services include formation, registration U/s

Company Law Matters Consultanc

Every company according to the India law need to register with the registrar of companies and it is also necessary with documents for vari

CONSULTATION

Client Login

CONSULTATION

ASK A QUERY

verification image, type it in the box Refresh Captcha