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of <h1>Amendment to Service Tax Rules, 1994: Centralized Registration Now Available for Entities with Centralized Billing Systems.</h1> The notification amends the Service Tax Rules, 1994, specifically concerning centralized registration procedures. Effective from November 2, 2006, the amendment allows entities liable for service tax, operating from multiple premises, to opt for centralized registration if they have centralized billing or accounting systems located in one or more premises. The Commissioner of Central Excise will grant registration for such centralized systems. Additionally, rule 5 is modified to include audits by the Comptroller and Auditor General of India. These changes do not affect registrations granted before November 2, 2006.
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