GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification No. 48/2012 - Service Tax

New Delhi, the 30^th November, 2012
9 Agrahayana, 1934 Saka

G.S.R (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(Fifth Amendment) Rules, 2012.
   
   (2) They shall come into force on the date of their publication in the Official Gazette.
   

2.  In the Service Tax Rules, 1994, in Form ST-1,-
   

a) in serial no.7, for the table, the following table shall be substituted, namely:-
“

”;
b) after the ACKNOWLEDGEMENT, the following Annexure shall be inserted , namely:-

“ANNEXURE

DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX

F. No 137/22/2012-Service Tax
(Rajkumar Digvijay)
Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide notification No. 2/94-ST, dated 28^th June, 1994 vide number G.S.R 546(E), dated the 28^th June, 1994 and was last amended by notification No 48/2012- Service Tax, dated the 28^th September, 2012 , vide GSR 732 (E) dated the 28^th September 2012.