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RULES

Service Tax Rules, 1994

   
1. Short title and commencement
2. Definitions
3. Appointment of officers
4. Registration
4-A. Taxable service to be provided or credit to be distributed on invoice, bill or challan
4-B. Issue of consignment note
5. Records
5-A. Access to a registered premises
6. Payment of service tax
7. Returns
7-A. Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents
7-B. Revision of Return
7-C. Amount to be paid for delay in furnishing the prescribed return
8. Form of Appeals to Commissioner of Central Excise (Appeals)
9. Form of appeals to Appellate Tribunal
10. Procedure and facilities for large taxpayer
 
 
 

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