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Service Tax
 

 Service Tax Rules, 1994

Provisions Title
Short title and commencement
 
Definitions
 
Appointment of officers
 
Registration
 
Taxable service to be provided or credit to be distributed on invoice, bill or challan
 
Issue of Consignment Note
 
Records
 
Access to a registered premises
 
Date for determination of rate
 
Payment of Service Tax
 
Export of Services
 
Returns
 
Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents:
 
Revision of Return
 
Amount to be paid for delay in furnishing the prescribed return
 
Form of appeals to Commissioner of Central Excise (Appeals)
 
Form of appeals to Appellate Tribunal
 
Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following shall apply to a large taxpayer
 
 
 
 
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