Service Tax Rules, 1994

Rules under Finance Act No. 32 of 1994

1st April 1994

In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules for the purpose of the assessment and collection of service tax, namely :-

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1 Short title and commencement

2 Definitions

3 Appointment of officers

4 Registration

4A Taxable service to be provided or credit to be distributed on invoice, bill or challan

4B Issue of consignment note

4C Authentication by digital signature

5 Records

5A Access to a registered premises

5B Omitted

6 Payment of service tax

6A Export of services

7 Returns

7A Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents

7B Revision of Return

7C Amount to be paid for delay in furnishing the prescribed return

8 Form of Appeals to [Commissioner] of Central Excise (Appeals)

9 Form of appeals to Appellate Tribunal

10 Procedure and facilities for large taxpayer

11 Determination of rate of exchange

12 Power to issue supplementary instructions

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