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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Government Amends Service Tax Rules, 1994: Key Changes for Non-Residents and Centralized Accounting Systems</h1> The Central Government has amended the Service Tax Rules, 1994, effective February 28, 1999. Key changes include provisions for non-residents or those without an office in India, allowing them to bypass registration if they pay service tax on services rendered under rule 6. Additionally, if an assessee provides taxable services from multiple locations but maintains a centralized accounting system, they may register only the central office, subject to approval. Non-residents must submit detailed returns and pay service tax within 30 days of billing, or face interest penalties as per the Finance Act, 1994.
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