Government
of India
Ministry of Finance
(Department of Revenue)
***
NOTIFICATION
NO
No. 28/2006-Service Tax, Dated: Sept 30, 2006
In exercise of the powers conferred by sub-sections (1) and (2)
of 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 (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-rule (ccc), the following sub-rule (cccc) shall be inserted,
namely:-
‘(cccc)
"large taxpayer" shall have the meaning assigned to it
in the Central Excise Rules, 2002.’
3. In the said
rules, after rule 9, the following rule shall be inserted, namely:-
"10. Procedure
and facilities for large taxpayer.- Notwithstanding anything contained
in these rules, the following shall apply to a large taxpayer,-
(1) A large
taxpayer shall submit the returns, as prescribed under these rules,
for each of the registered premises.
Explanation:
A large taxpayer who has obtained a centralized registration under
sub rule (2) of rule 4, shall submit a consolidated return for all
such premises.
(2) A large taxpayer, on demand, may be required to make available
the financial, stores and CENVAT credit records 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 or rules made thereunder immediately
before the date of grant of acceptance by the Chief Commissioner
of Central Excise, Large Taxpayer Unit, shall be deemed to have
been issued by Central Excise officers of the said unit.
(5) Provisions of these rules, in so far as they are not inconsistent
with the provisions of this rule shall mutatis mutandis apply in
case of a large taxpayer."
Rahul Nangare
Under Secretary to the Government of India
F.No.201/24/2006-CX.6
Note.- The principal rules were published vide notification No.
2/94-Service Tax, dated the 28th June, 2006[G.S.R.546(E), dated
the 28th June, 2006] and last amended vide notification No.27/2006-
Service Tax, dated the 21st September, 2006,[G.S.R. 582(E), dated
the 21st September, 2006].
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