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Service Tax

 Service Tax Rules, 1994

Provisions Title
Short title and commencement
Appointment of officers
Taxable service to be provided or credit to be distributed on invoice, bill or challan
Issue of Consignment Note
Authentication by digital signature
Access to a registered premises
Date for determination of rate
Payment of Service Tax
Export of Services
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
Determination of rate of exchange.
Power to issue supplementary instructions.
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