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of <h1>Service Tax Rules, 1994: Procedures for Registration, Collection, and Appeals in Service Tax; Check Latest Amendments for Updates.</h1> The Service Tax Rules, 1994, established by the Central Government under the Finance Act, 1994, outline the procedures for assessing and collecting service tax. These rules, effective from July 1, 1994, define key terms, designate responsible parties for tax collection, and specify the appointment of officers. They require entities to register for service tax collection, maintain records, and submit quarterly returns. Provisions for provisional tax assessments and appeals processes are included, with specific forms designated for registration, returns, and appeals. The rules have been amended over time, and the notification advises consulting the current version for effective regulations.
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