Amendment in the Service Tax Rules, 1994 with regard to centralised registration for Service Tax assessee -reg.

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....try of Finance Department of Revenue Central Board of Excise and Customs Dated: November 3, 2006 Subject: Amendment in the Service Tax Rules,1994 with regard to centralised registration for Service Tax assessee -reg. The Service Tax Rules,1994, have been amended vide notification No. 29/2006-ST, dated 2.11.2006 to simplify the procedure for grant of centralised registratio....

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....lized accounting system was maintained. The Service Tax Rules have been amended to extend the facility of centralized registration to any person liable to pay service tax.Therefore, with this amendment, the service receiver or any other person made liable to pay service tax, having centralized accounting/billing for such service will be eligible to take centralized registration. (B) Manner of g....

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....alized billing is done or centralized accounting system is maintained). However, this amendment would not affect centralized registration already issued before 2.11.2006. (II) It has been prescribed that on demand by audit parties deputed by the Comptroller and Auditor General of India, the assessee will make available the records as maintained by him with respect to taxable services. Similar p....