Service Tax Rules — 2nd Amendment of 1996 - 008/96 - Service Tax

Service Tax Rules — 2nd Amendment of 1996

[Notification No. 8/96-Service Tax, dated 26-11-1996]

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 to amend the Service Tax Rules, 1994, namely :-

(1) These rules may be called the Service Tax (Second Amendment) Rules, 1996.

(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, in sub-rule (1), in clause (b), after the words "reassessment", the words "provisional assessment, best judgment assessment" shall be inserted.

3. In the said rules, in rule 6, in sub-rule (1), after the letters and figure "TR-6", the following words shall be inserted, namely :-

"or in any other manner as may be prescribed by the Central Board of Excise and Customs".

4. In the said rules, for rule 9, the following rule shall be substituted, namely :-

"9. Form of appeals to Appellate Tribunal. - (1) An appeal under sub-section (1) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-5 in quadruplicate and shall be accompanied by a copy of the Order appealed against (one of which shall be a certified copy);

(2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the Order of the Commissioner of Central Excise, (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy of orders of Commissioner of Central Excise (Appeals) (one of which shall be a certified copy), and the order of Commissioner of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as the case may be; and

(3) A Memorandum of cross objections under sub-section (4) of section 86 of the Act, shall be made in Form ST-6 in quadruplicate."