Service Tax registration rules establish the short title and commencement for registration of specified special category persons. The provision names the Service Tax (Registration of Special Category of Persons) Rules, 2005 and fixes their commencement, declaring that the rules shall come into operation on a specified commencement date, thereby giving legal effect to the registration instrument without detailing substantive registration procedures in this clause.
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Provisions expressly mentioned in the judgment/order text.
Service Tax registration rules establish the short title and commencement for registration of specified special category persons.
The provision names the Service Tax (Registration of Special Category of Persons) Rules, 2005 and fixes their commencement, declaring that the rules shall come into operation on a specified commencement date, thereby giving legal effect to the registration instrument without detailing substantive registration procedures in this clause.
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