Service tax payment deadline extension allows Tamil Nadu assessees until 20 December to remit November service tax. An amendment to rule 6(1) of the Service Tax Rules, 1994 inserts a proviso allowing assessees in Tamil Nadu to pay the service tax for November 2015 to the credit of the Central Government by the 20th day of December 2015; the Service Tax (Third Amendment) Rules, 2015 come into force on publication in the Official Gazette under powers of section 94 of the Finance Act, 1994.
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Provisions expressly mentioned in the judgment/order text.
Service tax payment deadline extension allows Tamil Nadu assessees until 20 December to remit November service tax.
An amendment to rule 6(1) of the Service Tax Rules, 1994 inserts a proviso allowing assessees in Tamil Nadu to pay the service tax for November 2015 to the credit of the Central Government by the 20th day of December 2015; the Service Tax (Third Amendment) Rules, 2015 come into force on publication in the Official Gazette under powers of section 94 of the Finance Act, 1994.
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