PRESS INFORMATION BUREAU
GOVERNMENT OF INDIA
MINISTRY OF FINANCE

5 DECEMBER, 2015

For all Central Excise and Service Tax assessees in the State of Tamil Nadu, the date for payment of Central Excise duty and Service Tax for November 2015 is extended to 20th December 2015 while date of filing of the Central Excise return for November 2015 is extended to 31st December 2015.

For all Central Excise and Service Tax assessees in the State of Tamil Nadu, the date for payment of Central Excise duty and Service Tax for the month of November 2015 is being extended to the 20th of December 2015 and the date of filing of the Central Excise return for the month of November 2015 is being extended to the 31st of December 2015. The notifications to give effect to these changes will be issued shortly.

Government of India
Ministry of Finance 
Department of Revenue

Central Board of Excise & Customs

New Delhi, the 9 ^th   December, 2015

18 Agrahayana, 1937 Saka

Notification No. 26/2015-Service Tax

 G.S.R..... (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 ”.

(Himani Bhayana)

Under Secretary to the Government of India

Government of India

Ministry of Finance

(Department of Revenue)

 Notification No. 25 /2015- Central Excise (N.T)

New Delhi, the 9 ^th   December , 2015

 G.S.R. (E).__ In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely: –

1. (1) These rules may be called the Central Excise (Second Amendment) Rules, 2015.

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

2. In the Central Excise Rules, 2002 (hereinafter referred to as the said rules), in rule 8, for sub-rule (1A), the following sub-rule shall be substituted, namely: –

“ (1A) Notwithstanding anything contained in sub-rule (1), the duty on the clearances in the month of November, 2015, by an assessee in the State of Tamil Nadu, payable by the 5 ^th   or the 6 ^th   of the December, 2015, as the case may be, shall be paid by the 20 ^th   December, 2015. ”

3. In the said rules, in rule 12, after sub-rule (6), the following sub-rule shall be inserted, namely: –

“ (7) The Central Board of Excise and Customs may, by an order extend the period specified in this rule by such period as deemed necessary under the circumstances of special nature to be specified therein. ” .

4. In the said rules, in rule 17, after sub-rule (3), the following proviso shall be inserted, namely:-

“ Provided that the Central Board of Excise and Customs may, by an order extend the period by such period as deemed necessary under the circumstances of special nature to be specified therein. ” .

[F. No. 201/13/2015-CX.6]

(Santosh Kumar Mishra)

Under Secretary to the Government of India