Service Tax (Fifth Amendment) Rules, 2012

Posted: 18/12/2012 in Notifications, Service Tax
Tags: , , ,

Seeks to Amend Form ST-1 so as to enable Applicants seeking Registration to choose the Description of the Service being provided by them.

Notification No. 48/2012, F. No 137/22/2012-Service Tax, dated 30th November, 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 (Fifth 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 Form ST-1,-

a) in serial no.7, for the table, the following table shall be substituted, namely:-

S.No Description of  taxable service (Choose from ANNEXURE)




b) after the ACKNOWLEDGEMENT, the following Annexure shall be inserted , namely:-






Click here to view the complete text of the above Notification- Notification No. 48/2012, dated 30.11.2012.

Source: Directorate of Service Tax.

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