[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. 31/2016-Service Tax
New Delhi, the
26th May, 2016
G.S.R….(E).-In exercise of the powers conferred by
sub-section (1) read with subsection (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 (Third Amendment) Rules, 2016.
(2)
These rules shall come into force from the 1 st day of June, 2016.
2. In the Service Tax Rules, 1994, in rule 6,
(i) in sub-rule (7D),
for the figures “0.5” the words “effective rate of Swachh Bharat Cess” and for
the words, figures and brackets “14 (fourteen)”, the words and figures “rate of
service tax specified in section 66B of the Finance Act, 1994” shall be substituted;”;
(ii)
after sub-rule (7D), the following sub-rule shall be inserted, namely:-
”(7E) The person liable
for paying the service tax under sub-rule (7), (7A), (7B) or (7C) of rule 6,
shall have the option to pay such amount as determined by multiplying total
service tax liability calculated under sub-rule (7), (7A), (7B) or (7C) of rule
6 by effective rate of Krishi Kalyan Cess and dividing the product by rate of
service tax specified in section 66B of the Finance Act, 1994, during any
calendar month or quarter, as the case may be, towards the discharge of his
liability for Krishi Kalyan Cess instead of paying Krishi Kalyan Cess at the
rate specified in sub-section (2) of section 161 of the Finance Act, 2016 (28
of 2016) and the option under this sub-rule once exercised, shall apply
uniformly in respect of such services and shall not be changed during a
financial year under any circumstances.”
[F.No.
B-1/18/2016 - TRU]
(Anurag
Sehgal)
Under
Secretary
Note:-The principal
rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28thJune,
1994 vide number G.S.R. 546 (E), dated the 28thJune, 1994 and last amended vide
notification No. 20/2016-Service Tax, dated the 8 th March, 2016 vide number
G.S.R. 283(E), dated the 8 th March, 2016.
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