Amendments in the Service Tax Rules, 1994

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....t hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1)  These rules may be called the Service Tax (Fourth Amendment) Rules, 2005. (2) They shall come into force on the 1st day of April, 2005. 2.  In the Service Tax Rules, 1994, (hereinafter referred to as the said rules), in rule 2, in sub rule (1), in clause (d), after s....

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....ere such centralized billing or centralized accounting systems are located. (3) The registration under sub-rule (2), shall be granted,- (a) by the Commissioner of Central Excise or the Chief Commissioner of Central Excise, as the case may be, in whose jurisdiction all the premises or offices providing taxable service and the premise or office from where centralised billing or centralised acc....

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....son providing taxable service shall", the words ", not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier," shall be inserted; (ii) for the words "in respect of taxable service", the words "in respect of such taxable service" shall be substituted. 5. In the said rules, in rule ....