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Service Tax Rules 1994 - Various changes

Service Tax - 05/2015 - Dated:- 1-3-2015 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 5/2015-Service Tax New Delhi, the 1st March, 2015 G.S.R. 159 (E).- In exercise of the powers conferred by sub-section (1) read with subsection (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Servi .....

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es a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator; ; (ii) after clause (bc), the following clause shall be inserted, namely:- (bca) brand name or trade name means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a con .....

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any person representing the aggregator for any purpose in the taxable territory shall be liable for paying service tax; Provided further that if the aggregator does not have a physical presence or does not have a representative for any purpose in the taxable territory, the aggregator shall appoint a person in the taxable territory for the purpose of paying service tax and such person shall be liable for paying service tax. ; (II) in item (E), from such date as the Central Government may, by a n .....

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istributor or selling agent, the recipient of the service; ; (b) in rule 4,- (i) sub-rule (1A) shall be omitted. (ii) after sub-rule (8), the following sub-rule shall be inserted, namely:- (9) The registration granted under this rule shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board. ; (c) after rule 4B, the following rule shall be inserted, namely:- 4C. Authentication by digital signature- (1) Any invoice, bill or challan issued un .....

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ature. (5) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee preserving digitally signed records. Explanation - For the purposes of rule 4C and sub-rule (4) and (5) of this rule,- (i) The expression authenticate shall have the same meaning as assigned in the Information Technology Act, 2000 (21 of 2000). (ii) The expression digital signature shall have the meaning as defined in the Information Technology Act, 2000 (21 of 2000) and the .....

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