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 :-
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.
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.”
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
Subscribe to:
Post Comments (Atom)
New Tax Regime or Old – What should you choose?
The budget 2020 saw the finance minister Nirmala Sitraman announce a new tax regime with more tax slabs and lower tax rates. This was long...
-
Your credit information report (CIR) contains details of your credit history and track record in taking and repaying loans from banks and fi...
-
The budget 2020 saw the finance minister Nirmala Sitraman announce a new tax regime with more tax slabs and lower tax rates. This was long...
-
Reverse charge mechanism law with respect to goods or services or both received from an unregistered person by a registered person was ...
No comments:
Post a Comment