SERVICE TAX RULES, 1994 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. 5. Records 5A. Access to a registered premises 5B. Date for determination of rate.(omitted w.e.f. 01-07-2012) 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 agent. 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.
