Service Tax (Amendment) Rules, 2009 – Amendment in Form ST-3

Notification No. 10/2009-ST, dated 17-3-2009

In exercise of the powers conferred by 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 (Amendment) Rules, 2009.

(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-3, after S. No. 7 and the entries relating thereto, the following shall be inserted, namely,-

“8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below:

(a)  Identification No. of STRP

(b)  Name of STRP

Signatures of Service Tax Return Preparer”

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