Amend Service Tax Rules, 1994

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....vice Tax Rules, 1994, namely : - 1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2007. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994, after rule 7B, the following rule shall be inserted, namely:- "7C. Amount to be paid for delay in furnishing the prescribed return.- Where the return prescrib....

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....xceed the amount specified in section 70 of the Act: Provided further that where the assessee has paid the amount as prescribed under this rule for delayed submission of return, the proceedings, if any, in respect of such delayed submission of return shall be deemed to be concluded. Explanation .- It is hereby declared that any pending proceedings under section 77 for delayed submission or non-s....