Service Tax (Amendment) Rules, 2011 - amends Rule 4A, Rule 5A, Rule 6, Rule 7B and insertion of Rule 6A.

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....4 (32 of 1994) (hereinafter referred to as the Finance Act), 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, 2011. (2) They shall come into force on the 1st day of April, 2011. 2. In the Service Tax Rules, 1994 (hereinafter referred to as the said rules) in rule 4A....

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....ll be substituted; (b) in the first proviso, for the words, "payments are received, towards the value of taxable services", the words "service is deemed to be provided as per the rules framed in this regard" shall be substituted; (c) the second proviso shall be omitted; (d) for the third proviso, the following shall be substituted, namely:- "Provided also that the service tax on the service de....

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....d a credit note for the value of the service not so provided to the person to whom such an invoice had been issued."; (iii) in sub-rule (4B), in clause (iii), for the words, "one lakh rupees", the words "two lakh rupees" shall be substituted; (iv) after sub-rule (6), the following shall be inserted, namely:- "(6A) Where an amount of service tax payable has been self-assessed under sub-section (....