{"id":287,"date":"2015-03-04T00:00:00","date_gmt":"2015-03-03T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T12:05:01","modified_gmt":"2015-12-29T06:35:01","slug":"service-tax-amendment-rules-2015-is-notified","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/services-tax\/service-tax-amendment-rules-2015-is-notified\/","title":{"rendered":"Service Tax (Amendment) Rules, 2015 is notified"},"content":{"rendered":"
\n

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
\nEXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]<\/strong><\/p>\n

 GOVERNMENT OF INDIA MINISTRY OF FINANCE
\n(DEPARTMENT OF REVENUE)<\/strong><\/p>\n

 New Delhi, the 1<\/strong>st<\/sup><\/strong> March, 2015<\/strong><\/p>\n

 NOTIFICATION
\nNo.5\/2015-Service Tax,<\/strong><\/p>\n

 G.S.R.(E).-<\/strong>In exercise of the powers
\nconferred by sub-section (1) read with sub-section<\/p>\n

 <\/p>\n

(2) of section 94 of the Finance Act, 1994 (32 of 1994), the
\nCentral Government hereby makes the following rules further to amend the
\nService Tax Rules, 1994, namely:-<\/p>\n

 <\/p>\n

1.                 
\n(1)These
\nrules may be called the Service Tax (Amendment) Rules, 2015. <\/p>\n

 <\/p>\n

(2)  
\nSave as otherwise provided in these rules, they
\nshall come into force on the 1st<\/sup> day of
\nMarch, 2015. <\/p>\n

 <\/p>\n

2.  In the Service Tax Rules,
\n1994,- <\/p>\n

 <\/p>\n

(a)in rule 2, in sub-rule (1),-<\/p>\n

 <\/p>\n

(i)after clause(a), the following clause
\nshall be inserted, namely:-<\/p>\n

 <\/p>\n

\u2018(aa) \u201caggregator\u201d means a person, who owns and
\nmanages a web based software application, and by means of the application and a
\ncommunication device, enables a potential customer to connect with persons
\nproviding service of a particular kind under the brand name or trade name of
\nthe aggregator;\u2019;<\/p>\n

 <\/p>\n

(ii) after clause (bc),the following clause
\nshall be inserted, namely:-<\/p>\n

 <\/p>\n

\u2018(bca) \u201cbrand name or trade name\u201d
\nmeans, a brand name or a trade name, whether registered or not, that is to say,
\na name or a mark, such as an invented word or writing, or a symbol, monogram,
\nlogo, label, signature, which is used for the purpose of indicating, or so as
\nto indicate a connection, in the course of trade, between a service and some
\nperson using the name or mark with or without any indication of the identity of
\nthat person;\u2019;<\/p>\n

 <\/p>\n

(iii)  
\nin
\nclause (d), in sub-clause (i),- <\/p>\n

 <\/p>\n

(I)  after item (AA),the
\nfollowing item shall be inserted, namely:- <\/p>\n<\/div>\n

<\/div>\n
\n

<\/a> <\/p>\n

\u2018(AAA)in relation to service provided or agreed to be provided
\nby a person involving an aggregator in any manner, the aggregator of the
\nservice:<\/p>\n

 <\/p>\n

Provided that if the aggregator
\ndoes not have a physical presence in the taxable territory, any person
\nrepresenting the aggregator for any purpose in the taxable territory shall be
\nliable for paying service tax;<\/p>\n

 <\/p>\n

Provided further that if the
\naggregatordoes not have a physical presence or does not have a representative
\nfor any purpose in the taxable territory, the aggregator shall appoint a person
\nin the taxable territory for the purpose of paying service tax and such person
\nshall be liable for paying service tax.\u2019;<\/p>\n

 <\/p>\n

 <\/p>\n

(II)in item(E), fromsuch date as the Central Government may,
\nby a notification in the Official Gazette, appoint, the word\u201csupport\u201d shall be
\nomitted;<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

(III)  after item
\n(EE), the following items shall be inserted with effect from the 1st<\/sup> day of
\nApril 2015, namely:- <\/p>\n

 <\/p>\n

\u201c(EEA)in relation to service
\nprovided or agreed to be provided by a mutual fund agent or distributor to a
\nmutual fund or asset management company, the recipient of the service;<\/p>\n

 <\/p>\n

(EEB) in relation to service
\nprovided or agreed to be provided by a selling or marketing agent of lottery
\ntickets to a lottery distributor or selling agent, the recipient of the
\nservice;\u201d;<\/p>\n

 <\/p>\n

 <\/p>\n

(b)  
\nin
\nrule 4,- <\/p>\n

 <\/p>\n

(i)  
\nsub-rule
\n(1A) shall be omitted. <\/p>\n

 <\/p>\n

(ii)  
\nafter
\nsub-rule (8), the following sub-rule shall be inserted, namely:- <\/p>\n

 <\/p>\n

\u201c(9) The registration granted
\nunder this rule shall be subject to such conditions, safeguards and procedure
\nas may be specified by an order issued by the Board.\u201d;<\/p>\n

 <\/p>\n

(c) after rule 4B, the
\nfollowing rule shall be inserted, namely:-<\/p>\n

 <\/p>\n

\u201c4C. Authentication by digital signature-<\/p>\n

 <\/p>\n

(1)  
\nAny invoice, bill or challan issued under rule 4A
\nor consignment note issued under rule 4B may be authenticated by means of a
\ndigital signature. <\/p>\n<\/div>\n

<\/div>\n
\n

<\/a> <\/p>\n

(2)The Board may, by notification,
\nspecify the conditions, safeguards and procedure to be followed by any person
\nissuing digitally signed invoices.\u201d;<\/p>\n

 <\/p>\n

 <\/p>\n

(d) in rule 5, after sub-rule (3), the following
\nsub-rules shall be inserted, namely,-<\/p>\n

 <\/p>\n

\u201c(4)
\nRecords under this rule may be preserved in electronic form and every page of
\nthe record so preserved shall be authenticated by means of a digital signature.<\/p>\n

 <\/p>\n

(5) The
\nBoard may, by notification, specify the conditions, safeguards and procedure to
\nbe followed by an assessee preserving digitally signed records. Explanation \u2013
\nFor the purposes of rule 4C and sub-rule (4) and (5) of this rule,-<\/p>\n

 <\/p>\n

(I)The expression \u201cauthenticate\u201d shall have the
\nsame meaning as assignedin the
\nInformation Technology Act, 2000 (21 of 2000).<\/p>\n

 <\/p>\n

(II)The expression \u201cdigital signature\u201d shall have
\nthe meaning as defined inthe
\nInformation Technology Act, 2000 (21 of 2000) and the expression \u201cdigitally
\nsigned\u201d shall be construed accordingly.\u201d<\/p>\n

 <\/p>\n

 <\/p>\n

(e)in rule 6,<\/p>\n

 <\/p>\n

(i)sub-rule (6A) shall be omitted, with effect from the date
\non which the Finance Bill, 2015, receives the assent of the President;<\/p>\n

 <\/p>\n

(ii)  
\nfrom such dates as the Central Government may, by
\na notification in the Official Gazette, appoint,- <\/p>\n

 <\/p>\n

(a)in sub-rule (7),for the
\nfigures\u201c0.6%\u201d and \u201c1.2 %\u201d,the figures and words\u201c0.7 per cent.\u201dand \u201c1.4 per
\ncent.\u201d shall respectively be substituted; <\/p>\n

 <\/p>\n

(b)in sub-rule (7A),in clause(ii),
\nfor the figures and words\u201c3 per cent.\u201d and \u201c1.5 per cent.\u201d, the figures and
\nwords\u201c3.5 per cent.\u201d and \u201c1.75 per cent.\u201d shall respectively be substituted;\u201d;<\/p>\n

 <\/p>\n

(c)in sub-rule (7B),-<\/p>\n

 <\/p>\n

(i) in item (a), for the figures
\nand words\u201c0.12 per cent\u201dand \u201crupees 30\u201d,the figures and words\u201c0.14 per cent\u201d
\nand \u201crupees 35\u201d shall respectively be substituted;<\/p>\n

 <\/p>\n

(ii)in item (b), for the figures
\nand words\u201c120 and 0.06 per cent\u201d,the figures and words \u201c140 and 0.07 per
\ncent.\u201dshall be substituted;<\/p>\n

 <\/p>\n

(iii)   
\nin item (c), for the figures and words \u201c660 and
\n0.012 per cent\u201d and \u201crupees 6,000\u201d, the figures and words\u201c770 and 0.014 per
\ncent\u201d and \u201crupees 7,000\u201d shall respectively be substituted; <\/p>\n<\/div>\n

<\/div>\n

<\/a>(d)in sub-rule (7C),-<\/p>\n

 <\/p>\n

(A)in the Table, in column (2),-<\/p>\n

 <\/p>\n

(i)againstSl. No. 1, for the figures \u201c7000\u201d, the figures
\n\u201c8200\u201d shall be substituted;<\/p>\n

 <\/p>\n

(ii)  
\nagainst Sl. No. 2, for the figures \u201c11000\u201d, the
\nfigures \u201c12800\u201d shall be substituted; <\/p>\n

 <\/p>\n

(B)  in the
\nExplanation, item (i) shall be omitted, with effect from the date on which the
\nFinance Bill, 2015, receives the assent of the President. <\/p>\n

 <\/p>\n

[F.No. 334 \/5\/2015- TRU]<\/strong> <\/p>\n

 <\/p>\n

(Akshay Joshi) Under Secretary to the Government
\nof India<\/strong><\/p>\n

 <\/p>\n

Note:-<\/strong>The
\nprincipal notification was published in the Gazette of India, Extraordinary,
\nPart II, <\/strong>Section 3, Sub-section (i) by notification No. 2\/94-Service
\nTax, dated the 28th<\/sup>June, 1994 VIDE<\/em>number
\nG.S.R. 546 (E), dated the 28th<\/sup>June, 1994
\nand last amended VIDE<\/em> notification No.23\/2014-Service
\nTax, dated the 5th<\/sup> December, 2014 VIDE<\/em> number
\nG.S.R. 872(E)., dated the 5th<\/sup> December,
\n2014.<\/p>\n","protected":false},"excerpt":{"rendered":"

 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  NOTIFICATION No.5\/2015-Service Tax,     1.                  (1)These rules may be called the Service Tax (Amendment) Rules, 2015. (2)   Save as otherwise provided in these rules, they shall come into force on the 1st day of March, 2015.   (a)in rule 2, in sub-rule (1),-     … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[103],"yoast_head":"\nService Tax (Amendment) Rules, 2015 is notified - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/services-tax\/service-tax-amendment-rules-2015-is-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Service Tax (Amendment) Rules, 2015 is notified - All About Finance\" \/>\n<meta property=\"og:description\" content=\" GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  NOTIFICATION No.5\/2015-Service Tax,     1.                  (1)These rules may be called the Service Tax (Amendment) Rules, 2015. 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(2)   Save as otherwise provided in these rules, they shall come into force on the 1st day of March, 2015.   (a)in rule 2, in sub-rule (1),-    …","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/287"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=287"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/287\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}