Sr.No. | Changes | Effective Date |
1 | Service Tax Rules, 1994 | |
| Advance payment of service tax is allowed provided an intimation is to be submitted with the Superintendent | 1-3-2008 |
2 | Period for filing of revised return increased from sixty days to ninety days | 1-3-2008 |
3 | Penalty for late filing of return may be reduced by the central excise officer | 1-3-2008 |
5 | Export of Services Rules, 2005 | |
| Services: Management, maintenance or repair Technical testing and analysis Technical inspection and certification Where these services are provided remotely through internet or an electronic network including a computer network or any other means in relation to any goods or material or any immovable property, as the case may be, situated outside India at the time of provision of service, then such taxable service, whether or not partly performed in India, shall be treated as performed outside India and treated as export of service | 1-3-2008 |
6 | Service Tax (Publication of Names) Rules, 2008; | |
| Service Tax (Publication of Names) Rules, 2008 have been notified so as to prescribe rules for publication of names and particulars of specified persons who have intentionally evaded or failed to pay service tax. | 1-3-2008 |
Export of services: remote electronic provision for goods or property abroad treated as export of service under rules. Advance payment of service tax is allowed subject to intimation to the Superintendent; revised return filing period is extended to ninety days; a central excise officer may reduce penalties for late return filing. Remote services provided via internet in relation to goods, material or immovable property situated outside India are treated as performed outside India and as export of service. Rules provide for publication of names of persons who intentionally evaded or failed to pay service tax.
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