Extending the date of ST payment for the assessees in the Union Territory of Puducherry (except Yanam and Mahe) for the month of November, 2015 to 20.12.2015. - 27/2015 - Service Tax

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Notification No. 27/2015-Service Tax

New Delhi, the 18th December, 2015

27 Agrahayana, 1937 Saka

G.S.R. 987 (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 (Fourth Amendment) Rules, 2015.

    (2)    They shall come into force on the date of their publication in the Official Gazette.

2.  In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), in the fourth proviso, for the words "State of Tamil Nadu", the words State of Tamil Nadu and the Union Territory of Puducherry (except Mahe & Yanam)” shall be substituted.

(Himani Bhayana)

Under Secretary to the Government of India

[F.No. 137/78/2015-Service Tax]

Note:-  The principal rules were 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 last amended vide notification No. 26/2015-SERVICE TAX, dated the 9th December, 2015 vide number G.S.R. 948 (E), dated the 9th December, 2015.