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In 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 into force on the 2nd day of November, 2006.
2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules), in rule 4, for sub-rules (2) and (3), the following sub-rules shall be substituted, namely: -
“(2) Where a person, liable for paying service tax on a taxable service,
(i) provides such service from more than one premises or offices; or
(ii) receives such service in more than one premises or offices; or,
(iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax,
and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised 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 done, are located:
Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 2nd day of November, 2006.”;
3. In rule 5 of the said rules, in sub-rule (4), for the words “ as the case may be”, the words “as the case may be, or, by the audit party deputed by the Comptroller and Auditor General of India.” shall be substituted.
F. No. 137/50/2005-CX.4
Note.- The principal rules were notified vide notification No. 2/94-Service Tax, dated the 28th June 1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated the 28th June 1994 and were last amended vide notification No. 28/2006-Service Tax, dated the 30th September, 2006 which was published vide number G.S.R. 612 (E), dated the 30th September, 2006.
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