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

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....994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules,1994, namely:- 1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules,1994 (hereinafter referred to as the said rules), in rule 2 after sub....

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....ds in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification, as may be necessary. (3) A large taxpayer may, with intimation of at least thirty days in advance, opt out to be a large taxpayer from the first day of the following financial year. (4) Any notice issued but not adjudged by any of the Central Excise officer administering the Act ....