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<h1>Central Government Can Make Rules for Service Tax Under Finance Act 1994, Covering Collection, Appeals, and More.</h1> The Central Government is empowered to make rules for implementing the provisions of the Finance Act, 1994, particularly concerning service tax. These rules may cover various aspects such as the collection and recovery of service tax, determining the value of taxable services, registration procedures, filing returns, provisional attachment of property, and appeals. They also address export-related provisions, exemptions, rebates, compounding of offences, and record-keeping requirements. The rules can be applied retrospectively and must be presented before Parliament for approval. The Central Board of Excise and Customs is authorized to issue instructions for implementing these provisions.