Seeks to amend rule6(2) of the Service Tax Rules, 1994 so as to lower the threshold for epayment from Rs ten lakhs to Rs one lakh - 16/2013 - Service Tax

TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, 

SECTION 3, SUB-SECTION (i)

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No 16 /2013-Service Tax

New Delhi, the 22nd November, 2013

1 Agrahayana, 1935 Saka

G.S.R 749 (E).- 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 Third ( Amendment) Rules, 2013.

     (2) They shall come into force on the 1st day of January, 2014.

2.  In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), in the proviso, for the words “ rupees ten lakh” , the words   “ rupees one lakh”   shall be substituted.

F. No: 137/116/2012- Service Tax

(Rajeev Yadav)

Director

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R 546(E), dated the 28th June, 1994 and was last amended by notification No 5/2013- Service Tax, dated the 10th April, 2013, vide GSR 236 (E) dated the 22nd February, 2013.