Service Tax (Amendment) Rules, 2011 - amends Rule 4A, Rule 5A, Rule 6, Rule 7B and insertion of Rule 6A.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), 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 (Amendment) Rules, 2011. (2) They shall come into force on the 1st day of April, 2011. 2. In the Service Tax Rules, 1994 (hereinafter referre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ided as per the rules framed in this regard shall be substituted; (b) in the first proviso, for the words, payments are received, towards the value of taxable services , the words service is deemed to be provided as per the rules framed in this regard shall be substituted; (c) the second proviso shall be omitted; (d) for the third proviso, the following shall be substituted, namely:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the person from whom it was received; or (b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued. ; (iii) in sub-rule (4B), in clause (iii), for the words, one lakh rupees , the words two lakh rupees shall be substituted; (iv) after sub-rule (6), the following shall be inserted, namely:- (6A) Where an amount of se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X