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Service Tax Rules, 1994
Section
Section Title
INTRODUCTION
1
Short title and commencement
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2
Definitions
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3
Appointment of officers
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4
Registration
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4A
Taxable service to be provided or credit to be distributed on invoice, bill or challan
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4B
Issue of consignment note
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5
Records
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5A
Access to a registered premises
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5B
Date for determination of rate
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6
Payment of service tax
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7
Returns
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7A
Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents
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7B
Rule 7B
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7C
Amount to be paid for delay in furnishing the prescribed return
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8
Form of Appeals to1[Commissioner of Central Excise (Appeals)
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9
Form of appeals to Appellate Tribunal
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10
Procedure and facilities for large taxpayer
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