[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. 19/2016-Service Tax
New Delhi, the 1st
March, 2016
G.S.R.____(E).-In
exercise of the powers conferred by sub-section (1) read with subsection (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 (Amendment) Rules, 2016.
(2) These rules shall
come into force on the 1st day of April, 2016.
2. In the Service Tax Rules, 1994,-
(1) in rule 2, in
sub-rule (1), in clause (d), in sub-clause(i),-
(a)
in item (D), for sub-item(II),the following shall be substituted, namely:-
“(II) a firm of advocates
or an individual advocate other than a senior advocate by way of legal
services”;
(b)
item (EEA) shall be omitted;
(2) in rule 6,-
(i)
in sub-rule (1),-
(a) in the first
proviso, for the words “assessee is an individual or proprietary firm or
partnership firm”, the following shall be substituted,-
“assessee is a one
person company whose aggregate value of taxable services provided from one or
more premises is fifty lakh rupees or less in the previous financial year, or
is an individual or proprietary firm or partnership firm or Hindu Undivided
Family”;
(b) in the third
proviso, for the words “in case of individuals and partnership firms whose”,
the following words shall be substituted,-
“in
case of such individuals, partnership firms and one person companies whose”;
(ii)in sub-rule (4),
for the words, brackets and figures “Central Excise (No. 2) Rules, 2001”, the
words and figures “Central Excise Rules, 2002” shall be substituted;
(iii)
in sub-rule (7A), after clause (i), the following clause shall be inserted,
namely:-
“(ia) in case of single
premium annuity policies other than (i) above, 1.4 per cent. of the single
premium charged from the policy holder;”;
(3) in rule 7,-
(i)
after sub-rule (3), the following sub-rules shall be inserted, namely:-
“(3A) Notwithstanding
anything contained in sub-rule (1), every assessee shall submit an annual
return for the financial year to which the return relates, in such form and
manner as may be specified in the notification in the Official Gazette by the
Central Board of Excise and Customs, by the 30th day of November of the
succeeding financial year;
(3B) The Central
Government may, subject to such conditions or limitations, specify by
notification an assesse or class of assesses who may not be required to submit
the annual return referred to in sub-rule(3A).”;
(ii) in sub-rule (4),
for the words, brackets and figure “sub-rule (2)”, the words, brackets ,
figures and letter “sub-rules (2) and (3A)” shall be substituted;
(4) rule 7B shall be
renumbered as sub-rule (1) thereof, and after sub-rule (1) as so renumbered,
the following sub-rule shall be inserted, namely:-
“ (2) An assessee who
has filed the annual return referred to in sub-rule (3A) of rule 7 by the due
date may submit a revised return within a period of one month from the date of
submission of the said annual return.’’;
(5) rule 7C shall be
renumbered as sub-rule (1) thereof, and after sub-rule (1) as so renumbered,
the following sub-rule shall be inserted, namely:-
“(2) Where the annual
return referred to in sub-rule (3A) of rule 7 is filed by the assessee after
the due date, the assessee shall pay to the credit of the Central Government,
an amount calculated at the rate of one hundred rupees per day for the period
of delay in filing of such return, subject to a maximum of twenty thousand
rupees.”.
[F.
No. 334/08/2016-TRU]
(K.
Kalimuthu)
Under
Secretary to the Government of India
Note:- The principal
rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28thJune,
1994 vide number 3 | P a g e G.S.R. 546 (E), dated the 28thJune, 1994 and last
amended vide notification No. 27/2015-Service Tax, dated the 18th December,
2015vide number G.S.R. 987(E)., dated the 18th December, 2015.
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