Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>New Rules Require Service Tax Registration for Special Categories Exceeding 3 Lakh Annually; Returns as per CENVAT Credit Rules.</h1> The Service Tax (Registration of Special Category of Persons) Rules, 2005, effective from June 16, 2005, were established under the Finance Act, 1994. These rules require input service distributors and service providers with taxable services exceeding three lakh rupees annually to register with the jurisdictional Superintendent of Central Excise within 30 days of commencing business or exceeding the threshold. The rules also mandate the submission of returns by input service distributors as specified under the CENVAT Credit Rules, 2004. These provisions modify existing Service Tax Rules, 1994, to accommodate special categories of persons.