Annual Information Return rules establish filing obligations for service tax and central excise, effective from commencement date. The Central Government, exercising powers under the Central Excise Act, 1944 and the Finance Act, 1994, promulgated the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016 to govern the furnishing of an annual information return for service tax and central excise; the rules are notified by the Central Board of Excise and Customs and commence on the first day of April, 2016.
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Provisions expressly mentioned in the judgment/order text.
Annual Information Return rules establish filing obligations for service tax and central excise, effective from commencement date.
The Central Government, exercising powers under the Central Excise Act, 1944 and the Finance Act, 1994, promulgated the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016 to govern the furnishing of an annual information return for service tax and central excise; the rules are notified by the Central Board of Excise and Customs and commence on the first day of April, 2016.
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