Service Tax (Amendment) Rules, 1997 - 015/97 - Service Tax

Service Tax (Amendment) Rules, 1997

[Notification No. 15/97-Service Tax, dated 25-4-1997]

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 to further amend the Service Tax Rules, 1994, namely :-

(i) These rules may be called the Service Tax (Amendment) Rules, 1997.

(ii) 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-3, for columns 4, 5, 6 and 7 and the column headings relating thereto, the following shall be substituted, namely :-

Value of taxable service realised (indicate break-up of the amount month-wise)	Service Tax @ 5%		Amount of interest payable
	Service Tax leviable on (3)	Service Tax collected (month-wise)
4.	5(a)	5(b)	(6)

Total amount paid		Challan No. and date/Journal Slip No. and date
Service Tax paid to the
Government credit	Interest paid
7(a)	7(b)	8