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Amends Service Tax Rules, 1994

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....ber, 2007 22 Bhadrapada, 1929 (Saka) G.S.R.(E).In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 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 (Fifth Amendment) Rules, 2007. (2) They shall come into force o....

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....be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the payments are received, towards the value of taxable services: Provided further that notwithstanding the time of receipt of payment towards ....