1st August, 2002

Notification No. 12/2002-Service Tax

GSR 540 (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, except as respects things done or omitted to be done before such amendment, namely :

1. (1) These rules may be called the Service Tax Amendment Rules, 2002.

(2) They shall come into force on the 16th day of August, 2002.

2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules) in rule 2, in sub-rule (1), in clause (d),-

(a) in sub-clause (iii), after the words “general insurance business”, the words “or the life insurance business, as the case may be,” shall be inserted;

(b) after sub-clause (iii), the following clause shall be inserted, namely;-

” (iv) in relation to any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India , the person receiving taxable service in India.”;

3. In rule 4 of the said rules, in sub-rule (1), the third proviso shall be omitted;

4. In rule 6 of the said rules,-

(i) in sub-rule (1), the second proviso shall be omitted;

(ii) after sub-rule (2), the following sub-rule shall be inserted, namely;-

” (2A) For the purpose this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque.”

5. In the said rules for Form ST-3, the following Form shall be substituted, namely;-


(see rule 7 of the Service Tax Rules 1994)

Return of service tax credited to the Government of India for the period ….to . …………..
……………… Commissionerate

1. Name of the assessee ……..

2. Whether an individual or proprietory firm or partnership firm or any other ( please specify)………………………..

3. Category of services ……………..

4. Service tax registration No. ………………

Name of the taxable service provided


Value of taxable service charged or billed (indicate break-up of the amount month-wise)

Value of taxable service realised (indicate break-up of the amount month-wise)

Amount of service tax payable

Amount of service tax adjusted in terms of sub-rule (3) of rule 6 of the Service Tax Rules, 1994 *

Amount of interest, if any payable








Details of payment made to the Government credit

Mode of payment



Service tax credit


Total amount paid

(8a +8b)


Challan No. and date / Journal Slip No. and date


Service tax paid

Interest paid


Any other amount

Paid **


* Please specify and enclose documentary evidence

** Please specify on what account the amount has been paid


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).

Place: Name and signature of the assessee or

Date: his authorised representatives


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




(1.) Details in each of the column should be furnished separately for each of the taxable service rendered by the assessee.

(2.) Service tax credit shall be utilized only for payment of service tax on output service and not for interest or penalty .

(3.) In case service tax credit on input service is availed, enclose the proforma in terms of rule 5 (4) of the Service Tax Credit Rules 2002. “.

Under Secretary to the Government of India

F.No. B11/1/ 2002-TRU

Note: The Principal rules 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 28th June 1994 and were last amended vide Notification no. 11/2001-Service Tax, dated the 13th November, 2001 and published in the Gazette of India Extraordinary vide G.S.R. 846(E) dated the November,.2001.

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