https://www.taxtmi.com/notifications?id=297 Rule 2 expands taxable scope to include life insurance and to treat services provided by non-residents without an Indian office as taxable in relation to the recipient in India. Rule 6 adds sub-rule (2A) deeming cheque presentation to the designated bank as the date of payment for service tax, subject to realization. The notification replaces Form ST-3 with a revised return requiring month-wise values and realisations, service tax payable, adjustments under rule 6(3), interest, payment mode details, supporting challan/journal references, a self-assessment declaration and official acknowledgement. en-us Thu, 01 Aug 2002 00:00:00 +0530 Tue, 10 Jan 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=297 Rule 2 expands taxable scope to include life insurance and to treat services provided by non-residents without an Indian office as taxable in relation to the recipient in India. Rule 6 adds sub-rule (2A) deeming cheque presentation to the designated bank as the date of payment for service tax, subject to realization. The notification replaces Form ST-3 with a revised return requiring month-wise values and realisations, service tax payable, adjustments under rule 6(3), interest, payment mode details, supporting challan/journal references, a self-assessment declaration and official acknowledgement. Notifications Service Tax Thu, 01 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=297