Amends Service Tax Rules, 1994 to make provisions for Large Tax Pyer Units

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....ection 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules,1994, namely:-                                        &n....

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....ter sub-rule (ccc), the following sub-rule (cccc) shall be inserted, namely:- '(cccc) "large taxpayer" shall have the meaning assigned to it in the Central Excise Rules, 2002.' 3. In the said rules, after rule 9, the following rule shall be inserted, namely:- "10. Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following shall apply to ....

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.... administering the Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, shall be deemed to have been issued by Central Excise officers of the said unit. (5) Provisions of these rules, in so far as they are not inconsistent with the provisions of this rule shall mutatis mutandis apply in case of a large ....