Changes Made in Service Tax - Procedural Changes through Notifications

Sr.No.

Changes

Effective Date

1

Service Tax Rules, 1994

Advance payment of service tax is allowed provided an intimation is to be submitted with the Superintendent

1-3-2008

2

Period for filing of revised return increased from sixty days to ninety days

1-3-2008

3

Penalty for late filing of return may be reduced by the central excise officer

1-3-2008

5

Export of Services Rules, 2005

Services:

Management, maintenance or repair Technical testing and analysis Technical inspection and certification Where these services are provided remotely through internet or an electronic network including a computer network or any other means in relation to any goods or material or any immovable property, as the case may be, situated outside India at the time of provision of service, then such taxable service, whether or not partly performed in India, shall be treated as performed outside India and treated as export of service

1-3-2008

6

Service Tax (Publication of Names) Rules, 2008;

Service Tax (Publication of Names) Rules, 2008 have been notified so as to prescribe rules for publication of names and particulars of specified persons who have intentionally evaded or failed to pay service tax.

1-3-2008