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

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..... 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 2nd day of November, 2006. 2. In the Service Tax Rules,1994, (hereinafter referred to as the said rules), in rule 4, for sub-rul .....

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..... stration 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 offices having such centralised billing or centralised accounting systems, prior to .....

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