Service Tax Rules, 1994 - 002/94 - Service Tax

Service tax compliance: mandatory registration, deposit and quarterly reconciliation with assessment and appeal procedures under prescribed forms.

Service tax administration requires registration of persons responsible for collecting service tax with a designated Central Excise Officer, maintenance of records, monthly deposit of tax collected to a designated bank and quarterly submission of prescribed returns reconciling provisional deposits and actual collections. Central Excise Officers assess tax and interest on returns, may call for additional documents, adjust payments against assessed liabilities with deficiencies payable and excess refundable, and appeals are governed by prescribed forms, copy requirements and filing procedures to Collector (Appeals) and the Appellate Tribunal.