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of <h1>Amendment to Service Tax Rules, 1994: Centralized Registration Simplified for Multi-Location Service Taxpayers.</h1> The Service Tax Rules, 1994, have been amended to streamline the process of centralized registration for service taxpayers operating from multiple locations. This amendment extends eligibility for centralized registration to any person liable to pay service tax, including service receivers with centralized billing or accounting. The responsibility for granting centralized registration now lies with the Commissioner of Central Excise/Service Tax overseeing the relevant premises, simplifying previous procedures. Additionally, taxpayers must provide records to audit parties from the Comptroller and Auditor General of India upon request. Pending applications for centralized registration should be transferred to the appropriate Commissioners for processing.
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