Half Yearly Service Tax Return (ST-3) to be Submitted by 25 Oct, 2012

[Service Tax Notification No. 47 dated 28^th September 2012]

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, namely:-

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2012.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 7, in sub-rule (2), the following proviso shall be inserted, namely:-

“Provided that the Form ‘ST-3’ required to be submitted by the 25^th day of October, 2012 shall cover the period between 1^st April to 30^th June, 2012 only.”

F.No 341/21/2012-TRU