3rd proviso to rule 6(1) of st rules 1994

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

03 September 2012  

friends

Can you please give an example to clarify 3rd proviso to Rule 6(1)of Service Tax Rules 1994 as amended (wef 1/4/12).

It reads : 

"Provided also in case of taxable services covered under sub rule 1 of rule 3 of Exports of services Rules 2005 this sub rule shall not apply subject to the condition that the payment is received within the period specified by RBI including such extended period." 

Has this Sub rule been rescinded from 1/7/12.

Regards,