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of <h1>Service Tax Rules, 1994 Amended: Notify Changes in Form ST-1 Within 30 Days; Preserve Records for Five Years</h1> The Central Government has amended the Service Tax Rules, 1994, through Notification No-05/2006-ST, effective from its publication date. Key changes include the requirement for assessees to inform the jurisdictional Assistant or Deputy Commissioner of Central Excise of any changes to information provided in Form ST-1 within 30 days. The Superintendent of Central Excise must ensure all dues are paid before canceling a registration certificate. Records must be preserved for five years and made available for inspection. The amendments aim to streamline registration and compliance processes under the Service Tax framework.
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