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<h1>Service Tax Rules, 1994 Amended: New Rule 10 Introduces Procedures for Large Taxpayer Units, Defines 'Large Taxpayer'</h1> The notification amends the Service Tax Rules, 1994, introducing provisions for Large Taxpayer Units. Effective upon publication, it defines 'large taxpayer' as per the Central Excise Rules, 2002. New rule 10 outlines procedures and facilities for large taxpayers, including submitting returns for each registered premise or a consolidated return if centrally registered. Large taxpayers must provide financial records electronically for scrutiny and can opt out with 30 days' notice. Notices issued before acceptance by the Chief Commissioner of Central Excise are deemed issued by the unit's officers. Existing rules apply unless inconsistent with these provisions.