Service Tax (Registration of Special Category of Persons) Rules, 2005. (New Rules) w.e.f 16-06-2005

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....ions (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement.- (1) These rules may be called the Service Tax (Registration of Special Category of Persons) Rules, 2005. (2) They shall come into force on the 16th day of June, 2005. 2. Definitions.- In these rules, unless the context otherwis....

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....hall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of the commencement of business or the 16th day of June, 2005, whichever is later. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees ....