Dated: 9th October, 2001

Notification No. 10/2001-Service Tax

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, except as respects things done or omitted to be done before such amendment, namely :-

(1) These rules may be called the Service Tax (Second Amendment) Rules, 2001.

(2) They shall come into force on the 9th day of October, 2001.

2. In the Service Tax Rules, 1994, in Form ST-3, for the portion beginning with the words “I/We declare” and ending with the brackets and words “(Signature and stamp of the Central Excise Officer)”, the following words, figures and brackets shall be substituted, namely:-


1. I/We declare that the above particulars are in accordance with the records and books maintained by us and are correctly stated.

2. I/We have assessed and paid the service tax correctly in terms of the provisions of the Act and rules made thereunder.

3. I/We have paid duty within the time specified in these rules and in case of delay, I/we have deposited the interest leviable as per the section 75 of the Act. (Worksheet of interest calculation is attached).

Date: Name and signature of the assessee or

Place: his authorised representatives


Date of Receipt…….. Signature and Official Seal of the Superintendent of Central Excise



(G. D. Lohani)

Under Secretary to Government of India

F.No. B11/1/ 2001-TRU

Note: The Service Tax Rules, 1994 were notified vide notification no. 2/94-Service Tax dated the 28th June 1994 and published in the Gazette of India Extraordinary vide G.S.R. 546(E) dated the 28th June 1994 and were last amended vide notification no.5/2001-Service Tax, dated the 9th July, 2001 and published in the Gazette of India Extraordinary vide G.S.R.515(E) dated the 9th July, 2001.

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