News Flash
  • KIND ATTENTION ALL CE/ST ASSESSEES: Provisional ID for migration to GST have been issued to all Assessees registered in ACES till 30.09.2016. You are requested to complete the migration to GST by 31.03.2017. The Assessees registered from 1.10.2016 till 31.01.2017 would be issued Provisional IDs shortly.
  • DEPT OFFICERS, PLEASE NOTE:Please see ANTARANG for the Zone-wise list of CX and ST Taxpayers for whom Provisional IDs have been obtained for migration to GST. You may request these CX and ST assessees to migrate to GST quickly. Separate List of those assessees who have MIGRATED to GST so far by using these Provisional IDs as on 11.02.2017, is available on ANTARANG
  • Implementation of BAS, DGPM letter to all formations (see ANTARANG under category Board)
  • List of officers to be awarded Commendation Certificates on the eve of Central Excise Day-2017 - Click here for details
  • All Content administrators are requested to provide bilingual Contents to the Webmaster for uploading on the CBEC website - Click here for details
  • List of awardees for Commendation Certificate on Central Excise Day 2017 - Click here for details
  • OM dated 13.02.2017, regarding corrections in the integrated All India Seniority List (AISL) of Superintendent of Central Excise for the period 01.01.1998 to 31.12.2006
  • All CCAs - furnishing of complete information/ details in r/o officers to be reviewed under FR 56j upto Apr-Jun, 2017 Click here for details
  • Kind Attention : DO letter of Member (Customs) to all the Chief Commissioners of Customs / Central Excise on Budgetary changes. - Click here for details
  • Shri G.K.Pillai, Secretary (retd.), appointed as Chairman of the Drawback Committee - Click here for details
  • Instructions and information of batches for GSTN Front-End training in Kanchipuaram in February 2017 are uploaded on Antarang home page. Please contact training@icegate.gov.in for queries
  • Customs duty calculator will not functional from Feb 2, 2017 at 00:00 hrs. till the updates of duty rates as per changes made in the Union Budget 2017-18
  • Calling of Options/Preferences from selected candidates of Stenographers Grade 'D' Examination, 2015 - see details under Departmental Officers > Departmental Examinations
  • All cx/st zonal chief commissioners are required to immediately create GST migration seva kendras to assist ce/st assessees to migrate to GST. Please Click here to see member's D.O letter dated 27.01.2017 in this regard.
  • ALL CENTRAL EXCISE AND SERICE TAX ASSESSEES MIGRATING TO GST MAY PLEASE NOTE - You may now login to www.aces.gov.in to view your PROVISIONAL_ID/PASSWORD for login to www.gst.gov.in
  • Users are facing problems while logging in SPARROW. The problem has been communicated to NIC and would be resolved soon. Till that time users are requested to try logging in multiple times.
  • Online filing of IPR for Group A officers launched from 01.01.2017
  • “Tax payers/Deptt. officers are requested to view the details available in the Tab 'Migration to GST ”
  • All Content administrators are requested to provide bilingual Contents to the Webmaster for uploading on the CBEC website - For details Click here
  • Revised Draft Model GST Law, Draft IGST Law, Draft GST Compensation law are now available. For details   Click here
  • For FAQs on GST in regional languages   Click here
  • Chairman addresses letter to officers -Role of CBEC as work for GST begins. For Details Click here
  • Hon'ble FM has released FAQs on GST. For details Click here
View all

[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)

New Delhi, the 12th November, 2015

NOTIFICATION

No. 25/2015-Service Tax

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 (Second Amendment) Rules, 2015.

  (2)   They shall come into force on the 15th  day of  November, 2015.

2. In the Service Tax Rules, 1994, in rule 6, after sub-rule (7C), the following sub-rule  shall be inserted, namely:-

“(7D) 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 0.5 and dividing the product by 14 (fourteen), during any calendar month or quarter, as the case may be, towards the discharge of his liability for Swachh Bharat Cess instead of paying Swachh Bharat Cess at the rate specified in sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015) read with notification No.22/2015-Service Tax, dated the 6th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 843 (E), dated the 6th November, 2015, 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.”

  1. This notification shall come into force from the 15th day of November, 2015.

 [F.No. 354/129/2015 - TRU]

 

(K. Kalimuthu)
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) 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 by notification No. 05/2015 – Service Tax, dated the 1st March, 2015, published in the Gazette of India, Extraordinary, vide number G.S.R. 159(E), dated the 1st March, 2015