Extension of Due date of filing of service return and amendment in ST-3 return format - Service Tax (fifth Amendment) Rule, 2011

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....OF REVENUE) ***** Notification No. 48/2011 - Service Tax New Delhi, the 19th October 2011 27th Asvina, 1933 (Saka) G.S.R. 771(E).- In exercise of the powers conferred by sub-section (1) read with sub-section (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 r....

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.... to be specified in such order". (c) in Form ST-3, under the heading "Introduction to File the Form", under the sub-heading "A. General Instructions", after instruction at Sl. No. (iii), the following serial number shall be inserted, namely:- "(iv) For the purposes of this Form, the words "received /paid" used herein shall be construed as "received or receivable /paid or payable', as the case m....