Notification No. 5/2001, Dated 9th July 2001

 9th July, 2001

Notification No. 5/2001-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) These rules may be called the Service Tax (Amendment) Rules, 2001.

 

(2) They shall come into force on the 16th day of July, 2001.

2. In the Service Tax Rules, 1994, -

in rule 2,-

(a) in sub-rule (1),-

(A)    for clause (b), the following clause shall be substituted, namely:-

‘(b) "assessment" includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;’;

 

(B)    in clause (d), in sub-clause (i), for the words "a telephone connection or pager", the words "a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit" shall be substituted;

 

(C)    in clause (d), in sub-clause (ii), for the words "in relation to general insurance business", the words "in relation to general insurance business and insurance auxiliary service by an insurance agent" shall be substituted;

(b) in rule 2, in sub-rule (2), for the words and figures "and the Central Excise Rules, 1944, shall have the meanings assigned to them in that Act and Rules", the words "and the rules made thereunder shall have the meanings assigned to them in that Act and rules " shall be substituted;

 

in rule 4,-

 

(a) in sub-rule (1), for the words and figure "concerned Central Excise Officer appointed under rule 3", the words " concerned Superintendent of Central Excise" shall be substituted;

(b) in sub-rules (3), (4) and (5), for the words "Central Excise Officer", the words "Superintendent of Central Excise" shall respectively be substituted;

 

(iii) in rule 5, in sub-rule(2), for the words "Central Excise Officer ", the words "Superintendent of Central Excise " shall be substituted;

 

(iv) in rule 6,-

(a)    for sub-rule (4), the following sub-rule shall be substituted, namely:-

 

"(4) Where an assessee is, for any reason, unable to correctly estimate, on the date of deposit, the actual amount payable for any particular month or quarter, as the case may be, he may make a request in writing to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, on receipt of such request, may allow payment of service tax on provisional basis on such value of taxable service as may be specified by him and the provisions of the Central Excise (No.2) Rules,2001, relating to provisional assessment, except so far as they relate to execution of bond, shall, so far as may be, apply to such assessment.";

(b)    in sub-rule (6), for the words "Central Excise Officer", the words "Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be," shall be substituted;

 

(c)    after sub-rule (8), the following sub-rule shall be inserted, namely :-

 

"(9) The value of taxable service in relation to insurance auxiliary services provided by an insurance agent shall be deemed to be the gross amount of commission, fee or any other sum (by whatever name called) paid to such agent by the insurer appointing such agent.";

 

(v) in rule 7, sub-rules (3) and (4) shall be omitted;

 

(vi) in rule 9, for sub-rule (2), the following sub-rules shall be substituted, namely:-

 

"(2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Commissioner of Central Excise to apply to the Appellate Tribunal.

 

(2A) An appeal under sub-section (2A) of section 86 of the Act to the Appellate Tribunal shall be made in form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order passed by the Commissioner of Central Excise directing the Assistant Commissioner of Central Excise or as the case may be, the Deputy Commissioner of Central Excise to apply to the Appellate Tribunal; and";

 

(vii) in Form ST-1, after serial number 2 and the entry relating there to, the following serial number and entry shall be inserted, namely:-

"2A. PAN number:";

(viii)    In Form ST-7,-

(a)    in the portion beginning from the words " Form of application" and ending with the brackets, figures and word "(32 of 1994)", for the word, figures and bracket "section 86 (2)", the words, figures, brackets and letter "section 86 (2) or 86 (2A)" shall be substituted;

 

(b)    for paragraph 5, the following shall be substituted, namely:-

"5. Date on which order under sub-section (2) of section 86 of the Finance Act, 1994, has been passed by the Board or the date on which the order under sub-section (2A) of section 86 of the Finance Act, 1994, has been passed by the Commissioner of Central Excise.".

(G.D.LOHANI)

Under Secretary to the Government of India

Note : The Service Tax Rules, 1994 were notified vide notification no. 2/94-Service Tax dated the 28^th June 1994 and published in the Gazette of India Extraordinary vide G.S.R.546(E) dated 28^th June 1994 and were last amended vide notification no.7/99-Service Tax, dated the 23^rd August, 1999 and published in the Gazette of India Extraordinary vide G.S.R.599(E) dated the 23^rd August, 1999.