Fourth Amendment in Service Tax Rules, 1994 - Mandatory e-filing of ST return by all the assessee

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..... o. 43/2011 - Service Tax New Delhi, the 25th 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 (Fou .....

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