Fourth Amendment in Service Tax Rules, 1994 - Mandatory e-filing of ST return by all the assessee - 43/2011 – Service Tax - Central Excise - Tariff

[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. 43/2011 Service Tax New Delhi, the 25 th August 2011 Bhadra 3, 1933 (Saka) G.S.R. 642 (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, 2011. (2) They shall come into force on the 1 st day of October, 2011. 2. In the Service Tax Rules, 1994 , in rule 7, - (a) in sub-rule (2), the proviso shall be omitted; (b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:- (3) Every assessee shall submit the half-yearly return electronically . [F. No. 137/99/2011 Service Tax] (Deepankar Aron) Director (Service Tax) Note.- The principal rules were notified vide notification No. 2/1994 Service Tax dated the 28 th June 1994, published in the Gazette of India, Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 546(E), dated the 28th June, 1994 and were last amended by notification No. 35/2011 - Service Tax, dated the 25 th April, 2011, vide number G.S.R. 343 (E), dated the 25 th April, 2011.