Service Tax (Amendment) Rules, 2014

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....ed 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 rules may be called the Service Tax (Amendment) Rules, 2014. (2) Save as otherwise provided in these rules, they shall come into force on the 11th July, 2014. 2. In the S....

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....rom the 1st October, 2014, namely:- "(2) Every assessee shall electronically pay the service tax payable by him, through internet banking: Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the service tax by any mode other than internet ban....