Amends Service Tax Rules, 1994 with respect to conditions and procedure for Centralized Registration

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....exercise of the powers conferred by section 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 :-                1. (1) These rules may be called the Service Tax (Sixth Amendment) Rules, 2006. (2) They shall come in....

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....ntralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. (3)  The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is....