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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Rules Amended: Pay Tax on Prepaid Services Based on Monthly/Quarterly Value, Effective Immediately</h1> The Central Government issued Notification No. 05/2004-ST on July 9, 2004, amending the Service Tax Rules, 1994. The amendment clarifies that if the value of a taxable service is received before the service is provided, the service tax must be paid based on the value attributable to the relevant month or quarter. These amendments, termed the Service Tax (Amendment) Rules, 2004, come into effect upon their publication in the Official Gazette. The changes do not affect actions taken or omitted before the amendment.
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