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THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(ii)]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

NOTIFICATION

New Delhi, the 9th November, 2015

No. 26/2015-Service Tax

G.S.R. 948(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 rules may be called the Service Tax (Third Amendment) Rules, 2015.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), after the third proviso, the following

shall be inserted, namely:—

“Provided also that in the case of an assessee in the State of Tamil Nadu, the service tax

payable for the month of November, 2015, shall be paid to the credit of the Central

Government by the 20^th day of December, 2015.”.

[F. No. 137/78/2015-Service Tax]

HIMANI BHAYANA, Under Secy.

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number

G.S.R. 546(E), dated the 28^th June, 1994 and last amended vide notification No. 25/2015-SERVICE

TAX, dated the 12^th November, 2015 vide number G.S.R. 855(E), dated the 12^th November, 2015.

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.