https://www.taxtmi.com/article/detailed?id=1775 The replacement of earlier service tax charging provisions with newly numbered sections renders multiple references in Cenvat Credit Rules and Service Tax Rules obsolete: definitions for Capital Goods, Exempted Service, Input, Input Service and Output Service cite sub-clauses of the repealed provision, and registration/payment rules continue to refer to the deleted levy provision. A Removal of Difficulty order updated some levy references but comprehensive amendments are needed to align rule definitions, registration formalities, remittance account heads and returns with the new statutory framework, and to implement unified registration and return processes with ACES changes. en-us Tue, 19 Jun 2012 11:12:25 +0530 Tue, 19 Jun 2012 11:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1775 The replacement of earlier service tax charging provisions with newly numbered sections renders multiple references in Cenvat Credit Rules and Service Tax Rules obsolete: definitions for Capital Goods, Exempted Service, Input, Input Service and Output Service cite sub-clauses of the repealed provision, and registration/payment rules continue to refer to the deleted levy provision. A Removal of Difficulty order updated some levy references but comprehensive amendments are needed to align rule definitions, registration formalities, remittance account heads and returns with the new statutory framework, and to implement unified registration and return processes with ACES changes. Articles Service Tax Tue, 19 Jun 2012 11:12:25 +0530 https://www.taxtmi.com/article/detailed?id=1775