Service Tax (Fourth Amendment) Rules, 2011 – Amendment In Rule 7

Notification No. 43/2011 – Service Tax, DATED 25-8-2011

G.S.R. 642 (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 (Fourth Amendment) Rules, 2011.

(2) They shall come into force on the 1st day of October, 2011.

2. In the Service Tax Rules, 1994, in rule 7, –

(a) in sub-rule (2), the proviso shall be omitted;

(b) after sub-rule (2) as so amended, the following sub-rule shall be inserted, namely:-

“(3) Every assessee shall submit the half-yearly return electronically”.

F. No. 137/99/2011 – Service Tax

(Deepankar Aron)
Director (Service Tax)

Note.- The principal rules were notified vide notification No. 2/1994 – Service Tax dated the 28th June 1994, published in the Gazette of India, Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 546(E), dated the 28th June, 1994 and were last amended by notification No. 35/2011 – Service Tax, dated the 25th April, 2011, vide number G.S.R. 343 (E), dated the 25th April, 2011.

Related Post-

How to Register for Filing ST-3 Return online

More Under Service Tax


  1. CA Nitesh Garg says:

    On the combined reading of Order No. 03/2012 dated 15/10/2012 read with Notification No. 47/2012 it is clarified that ST-3 Return required to be submitted by the 25th day of November 2012, shall cover the period between 1st April 2012 to 30th June 2012 only.

    It is not been clarified by the department regarding the submission of return of those assessee who got their registration in-between April-June 2012.

    On visiting online using login of assessee, department is not submitting ST-3.


    CA Nitesh Garg

  2. N K Chinoy says:

    The implementation of compulsory e filing of ST returns wef 1-10-2011 should be implemented in a phased manner by either deciding upon the limit of ST paid or the status of the assessee. Covering all the assesses at one stage is really going to be difficult for small level of tax payers since at least for the first time e filing has to be done by a professional and which would involve cost. Also one has to first get registraion done for this purpose (again a time involving factor with the dept.)

    Also it is not clearly spelt whether the circular would be applicable for the filing for the epriod 1-4-11 to 30-9-2011. If one files the return on 30-9-2011 in hard copy, would ST dept. accept the same?

    I think the dept. should consider its pros and cons before implementing the same

    N K Chinoy


    IT Department/Govt. is trying to bring many reforms for collecting tax but they are
    not putting enough efforts for the refund of excess tax paid?

  4. CA Pravin Dhandharia says:

    CBEC is expecting too much from industry.

    against successfull running of income tax and company law software for returns, still they are going ahead step by step.

    Options for better and effective implementation of the ACES

    (1) CBEC should lower the limit from existing Rs. 10 Lacs. to 2.5 lac.
    (2) all the assessees can be clasified as companies which are listed, firms having taxable values of x amount, etc. and compulsion to be imposed first on them.
    (3) previous years figures can be other option.

    i thinks the chambers and associations should make presentation to CBEC and request them to amend this 43/2011 notification and issues another practical notification.


    CA Pravin Dhandharia

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

June 2021