Notification No. 43/2011 - Service Tax - Now it is mandatory to file service tax return electronically for all Assessee's.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
*****
Notification No. 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 (Fourth Amendment) Rules, 2011.

   (2) They shall come into force on the 1st day of October, 2011.

2. In the Service Tax Rules, 1994, in rule 7, -
(a) 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]


(Deepankar Aron)
 Director (Service Tax)