Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Service Tax Rules 1994 amended for easier centralized registration for multi-location service taxpayers; streamlined process under new oversight.</h1> The Service Tax Rules, 1994, have been amended to simplify the process of obtaining centralized registration for service taxpayers operating from multiple locations. This amendment extends centralized registration eligibility to any entity liable to pay service tax, including service receivers with centralized billing or accounting. The procedure for granting centralized registration has been streamlined, with the responsibility now resting with the Commissioner of Central Excise/Service Tax overseeing the relevant premises. Additionally, taxpayers must provide records for audit upon request. Pending applications for centralized registration are to be transferred to the appropriate Commissioners for processing.
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