News Flash
  • Last date for sending entries for WCO 2016 Photo Competition is 25.05.2016
  • Observation of Anti-Terrorism Day - See details under Administrative wing >Circulars in Departmental Officers
  • Notification for new warehousing provision has been issued. Please see under - Citizen's Corner
  • Reminder: Deptt. Exam. of Inspectors to be held from 21.06.2016 to 24.06.2016. Last date of Registration is 13.06.2016. For Registration, please visit www.nacenkanpur.gov.in.
  • Invitation to participate in pre-RFP of CBEC's Business Intelligence Application
  • PM tweets on Indirect Tax initiatives to reduce litigations -- See Hightlights and Press Release
  • Extension of excise registration and duty payment dates for jewellers. For more info, please read the circular under Central Excise.
  • Circular regarding constitution of sub-committee of the High level Committee on the issue of imposition of Central Excise duty on articles of jewellery ---- See details under 'Excise>Circulars> No.1025/13/2016-CX dated 22.04.2016'
  • Results of the Deptl. Examination (Feb 2016) for Promotion of Ministerial Officers to the grade of EAs / Inspectors - communicated to the respective Commissionerates on 31.03.16
  • Swift Quick referencer for PGA filing hosted under 'Government Initiatives > Single Window'. Users may consult it for filing Bills of Entry.
  • Simplification of procedure to deal with audit objections raised by CAG --- See details under Press Release
  • Indian Customs launched SWIFT clearances on 1st April'2016 --- See details under Press Release
  • Scheme for grant of cash awards to meritorious children of Departmental officers / staff for their performance in the 10th / 12th standard Board Examinations held in March/April, 2013, 2014 and 2015- See 'Departmental Officers>Scholarships'
  • Annual Training Calendar of NACEN RTI Delhi for 2016-17 for details please see 'Departmental Officers > Training programmes'
  • DO letter of Chairman to field formations
  • Drawback Division seeks data from Export Promotion Councils and Principal Commissioners / Commissioners for AIR of duty drawback exercise - see under 'Public Information > Duty Drawback'
  • Immediate Attention :  Letter issued for Dept. Exam. of Inspectors to be held from 21.06.2016 to 24.06.2016. For downloading letter please visit - www.nacenkanpur.gov.in
  • For Chairman's D.O. letter regarding monitoring of disposal of grievances cases pertaining to CBEC in the Meeting of PRAGATI reg CPGRAMS - Click here
  • Extension of Service Tax e-payment deadline and extension of bank's payment window for details please see - circular no. 191/01/2016-ST
  • MoU between NLSIU and DoR has been signed by chairperson CBEC. For detail please see the press note.
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