No. 25 /2015-Service Tax
Dated 12th November, 2015
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 (Second Amendment) Rules, 2015.
(2) They shall come
into force on the 15th day of November, 2015.
2. In the Service Tax Rules, 1994, in
rule 6, after sub-rule (7C), the following sub-rule shall be inserted,
namely:-
“(7D) 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 0.5
and dividing the product by 14 (fourteen), during any calendar month or
quarter, as the case may be, towards the discharge of his liability for Swachh
Bharat Cess instead of paying Swachh Bharat Cess at the rate specified in
sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015) read with
notification No.22/2015-Service Tax, dated the 6th November,
2015, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 843 (E), dated the 6th November,
2015, 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.”
1.
This notification shall come into force from the 15th
day of November, 2015.
[F.No. 354/129/2015 - TRU]
Sd/-
(K. Kalimuthu)
Under Secretary to the Govt. of India
Under Secretary to the Govt. of India
Issued by:
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi
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