GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 31/2016-Service Tax
New Delhi, Dated the 26th May, 2016
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) These rules may be called the Service Tax (Third Amendment) Rules, 2016.
(2) These rules shall come into force from the 1st day of June, 2016.
2. In the Service Tax Rules, 1994, in rule 6,
- in sub-rule (7D), for the figures “0.5” the words “effective rate of Swachh
Bharat Cess” and for the words, figures and brackets “14 (fourteen)”, the words
and figures “rate of service tax specified in section 66B of the Finance Act,
1994” shall be substituted;”;
- after sub-rule (7D), the following sub-rule shall be inserted, namely:-
”(7E) The person liable for paying the service tax under sub-rule (7), (7A),
(7B) or (7C) of rule 6, shall have the option to pay such amount as determined
by multiplying total service tax liability calculated under sub-rule (7), (7A),
(7B) or (7C) of rule 6 by effective rate of Krishi Kalyan Cess and dividing the
product by rate of service tax specified in section 66B of the Finance Act,
1994, during any calendar month or quarter, as the case may be, towards the
discharge of his liability for Krishi Kalyan Cess instead of paying Krishi
Kalyan Cess at the rate specified in sub-section (2) of section 161 of the
Finance Act, 2016 (28 of 2016) and the option under this sub-rule once
exercised, shall apply uniformly in respect of such services and shall not be
changed during a financial year under any circumstances.”
[F. No. B-1/18/2016 - TRU]
(Anurag Sehgal)
Under Secretary
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 28th June, 1994 vide number G.S.R. 546 (E), dated the
28th June, 1994 and last amended vide
notification No. 20/2016-Service Tax, dated
the 8th March, 2016 vide number G.S.R. 283(E), dated the 8th March, 2016.
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