WITH EFFECT FROM 1ST OCTOBER,2011 EVERY SERVICE TAX ASSESSEE IS REQUIRED TO FILE HALF-YEARLY RETURN ELECTRONICALLY IRRESPECTIVE OF SERVICE TAX PAID .
SERVICE TAX (FOURTH AMENDMENT) RULES, 2011 - AMENDMENT IN RULE 7
NOTIFICATION NO. 43/2011 - SERVICE TAX/G.S.R. 642 (E), DATED 25-8-2011
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, 2011.
(2) They shall come into force on the 1st day of October, 2011.
2. In the Service Tax Rules, 1994, in rule 7,—
(a) in sub-rule (2), the proviso shall be omitted;
(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:—
"(3) Every assessee shall submit the half-yearly return electronically".