TMI Blognotification no. 43/2011X X X X Extracts X X X X X X X X Extracts X X X X ..... Earlier the electronic filling return is mandotry for those assessee whose total tax liabilities more than 10.00 lakh. Please clarify that whether this limit is ommited or not as per Noti. No. 43/2011 , dt. 25/08/2011. - Reply By ROHAN THAKKAR - The Reply = Dear Sir, Now all assesses will be required to file service tax return electronically irrespective of tax liability [Notification No 43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2011 dated 25/08/2011] The provisio to Rule 7 has been amended by the above notification. Earlier, only those assesses whose service tax payments exceeds Rs 10 lakhs were requried to file return electronically. [Notificaion No 1/2010 dated 19/02/2010]. However, Notification No 43/2011-ST has made amendment in service tax Rules, 1994 by virtue of which all the assesses have to file retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n online. Thus, the limit of Rs 10 lakhs has been omitted. Regards, Rohan Thakkar - Reply By pradeep khatri - The Reply = The Central Board of Excise Customs has amended the provisions of Service Tax Rules, 1994 relating to the filing of returns. Now, w.e.f. 01-10-2011, every assessee shall submit the half-yearly return electronically. Accordingly, the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 7 has been amended. - Reply By SACHIN SHAH - The Reply = 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 sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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] - Reply By NEERAJ KUMAR, RANCHI - The Reply = Yes I do agree with the learned experts, w.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 01.10.2011 every assessee in service tax needs to file return electronically - notification no. 43/2011 - Query Started By: - sanjay gupta Dated:- 27-8-2011 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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