Amends Service Tax Rules, 1994 with respect to conditions and procedure for Centralized Registration

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..... powers conferred by 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 (Sixth Amendment) Rules, 2006. (2) They shall come into force on the 2 nd day of November, 2006. 2. In the Service Tax Rules,1994 , (herei .....

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..... lised billing or centralised accounting systems are located. (3) The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is done, are located: Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or of .....

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