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Service Tax — Clearing and forwarding agents
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....es, 1994 is omitted and as a result the method of payment of Service Tax in respect of taxable services provided by Clearing and Forwarding Agents has been changed. The Clearing and Forwarding Agents shall henceforth pay the Service Tax in respect of taxable services rendered by them instead of the person who engages such agent. This change will come into force from the 1st of September, 1999. ....
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.... Tax Rules, 1994, every person liable for paying the Service Tax shall make an application to the concerned Central Excise Officer in Form ST-1 for registration within period of thirty days from the date on which the Service Tax is levied. If an assessee is providing a taxable service from more than one premises or offices and has a certralised billing system in respect of such services rendered t....
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....of Records : As per Rule 5 of the Service Tax Rules, 1994, the records (including computerised data) as maintained by an assessee in accordance with the various laws in force from time to time is acceptable and every assessee shall furnish to the Central Excise Officer at the time of filing his return for the first time a list of all accounts maintained by the assessee in relation to service ta....