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 Rule, 1994, except as respect things done or omitted to be done before such amendment, namely :-
1. Short title and commencement.- (1) These rules may be called the Service Tax (Amendment) Rules, 2003.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules),-
"FORM ST-3B(see rule 7A)
Return of service tax credited to the Government of India for the period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998, in case of service provided by goods transport operator and; clearing and forwarding agents
..................Commissionerate
1. Name of the assessee....................
2. Category of service: Goods transport operator service/clearing and forwarding agents service
3. Service tax registration No...................... (optional)
4. PAN no.................... (in case assessee does not have registration No.)
5. Period*....................
6. Value of taxable service ....................
7. Amount of service tax payable....................
8. Amount of interest, if any payable....................
9. Mode of payment: Challan Nos........................Date of challans......................
Self Assessment Memorandum
Acknowledgement:
Note:- The Principal rules were notified vide notification No. 2/94- Service Tax, dated the 28th June, 1994 published in the Official Gazette of India, vide G.S.R.546 (E), dated the 1st July, 1994 and were last amended vide notification No. 12/2002-Service Tax, dated the 1st August, 2002, vide number GSR 540 (E), dated the 1st August, 2002.