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of <h1>Central Government Amends Service Tax Rules, 1994: New Registration and Invoicing Requirements Effective April 1, 2005</h1> The Central Government has amended the Service Tax Rules, 1994, effective from April 1, 2005. Key changes include the addition of a clause for business auxiliary services related to mutual fund distribution. New provisions allow assessees with centralized billing or accounting systems across multiple premises to register centrally. Separate registrations are required for those without such systems. Service providers must issue invoices within 14 days of service completion or payment receipt. Service tax payment deadlines are set for the 5th of the following month, with exceptions for individuals and firms, and specific rules for March payments.
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