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Notification No.2/94, dated the 28th June, 1994 as amended.

In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules for the purpose of the assessment and collection of service tax namely: -

1. Short title and commencement

(1) These rules may be called the Service Tax Rules, 1994.
(2) They shall come into force on the 1st day of July, 1994

2. Definitions

3. Appointment of officers The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officers shall exercise his powers.

4. Registration
4A.
Taxable Service to be provided or credit to be distributed on invoice, bill or challan
4B.
Issue of consignment note
5.
Records
6.
Payment of service tax
7.
Returns
7A.
Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents
8.
Form of Appeals to Commissioner of Central Excise (Appeals).
9.
Form of appeals to Appellate Tribunal

 

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