Amendment in the Service Tax Rules, 1994 with regard to centralised registration for Service Tax assessee -reg.

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..... e Service Tax Rules, 1994 with regard to centralised registration for Service Tax assessee -reg. The Service Tax Rules, 1994, have been amended vide notification No. 29/2006-ST, dated 2.11.2006 to simplify the procedure for grant of centralised registration for service taxpayers who provides service from multi-location has been simplified. Further, the scheme has also been extended .....

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..... ation to any person liable to pay service tax. Therefore, with this amendment, the service receiver or any other person made liable to pay service tax, having centralized accounting/billing for such service will be eligible to take centralized registration. (B) Manner of granting centralized registration: Hitherto, centralized registrations were granted by the Commissioner or the Chief Comm .....

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..... ntralized registration already issued before 2.11.2006. (II) It has been prescribed that on demand by audit parties deputed by the Comptroller and Auditor General of India, the assessee will make available the records as maintained by him with respect to taxable services. Similar provision already exists in the Central Excise Act. 3. Accordingly, in view of these amendments, all application .....

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