Amends the Service Tax Rules, 1994

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....f 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Amendment) Rules, 2007. (2) They shall come into force on the date of their publication in the Official Gazette, unless otherwise specified.  2. In the Service Tax Rules, 1994 (hereinafter referred to as the said ru....

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....ing contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be.  (4B) The adjustment of....

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....p; adjustment  shall  be  intimated  to  the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment.". 5. In the said rules, after rule 7A, the following rule shall be inserted, namely:- "7B. Revision of Return.- An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or o....

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....stration Certificate)" shall be omitted. 7. In the said rules, in Form ST-2, after paragraph 5, and before Note, the following paragraph shall be inserted, namely:- "6.   This certificate is issued incorporating the changes intimated by the applicant and the previous certificate of registration bearing Registration Number _______________issued on_________ stand cancelled.....