9911796707
TMI BlogService Tax Rules, 1994 - AmendmentX X X X Extracts X X X X X X X X Extracts X X X X ..... -rule (1), - (A) after clause (c) the following clause shall be inserted, namely :- "(cc) "half-year" means the period between 1st April to 30th September or 1st October to 31st March of a financial year"; (B) for clause (d) the following clause shall be substituted, namely :- "(d) "person liable for paying the service tax" means, - (i) in relation to a telephone connection or pager, - (a) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or (b) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Limited, Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or (c) any other person who has been granted a licence by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned Central Excise Officer appointed under rule 3 in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994 (32 of 1994) is levied : Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement. (2) Where an assessee is providing a taxable service from more than one premises or offices and has a centralised billing system in respect of such service rendered to clients from such premises or offices at any one premises or office, he may opt for registering only the premises or office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25th of the month immediately following the said calendar month : Provided further that where the assessee is an individual or proprietary firm or partnership firm, the service tax on the value of taxable services received during any quarter shall be paid to the credit of the Central Government by the 25th of the month immediately following the said quarter." (2) The assessee shall deposit the service tax liable to be paid by him with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR-6 or in any other manner prescribed by the Central Board of Excise and Customs. (3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, wherever he deems it necessary, after calling such further documents or records as he may consider necessary and proper in the circumstances of the case. Explanation. - For the purpose of this rule and rule 7, " Form TR-6 " means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government. (7) The person liable for paying the service tax in relation to the services provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of 0.25% of the basic fare in the case of domestic bookings, and at the rate of 0.5% of the basic fare in the case of international bookings, of passage for travel by air, during any calendar month or quarter, as the case may be, towards t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to the assessee. (4) The service tax determined and paid by the assessee shall be adjusted against the service tax assessed by the Central Excise Officer under sub-rule (3) and where the service tax so assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the deficiency, along with amount of interest determined thereon, within ten days of the receipt of the copy of the return from the Central Excise Officer and where such service tax is less, the assessee may apply for refund in accordance with the provisions of section 11B of the Central Excise Act, 1944 (1 of 1944)."; VI . in Form ST-2 , in paragraph 1, for the words "collecting service tax on" the words "payment of service tax on ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articulars are in accordance with the records and books maintained by us and are correctly stated. Place : Signature of the Assessee Date : or his authorised representative Assessment Memorandum 1. The Service tax has been paid correctly. 2. The Service tax has been short/excess paid to the extent of Rs. ...................... The correct assessment of the service tax is as per the following details. The assessee is requested to pay the deficiency of Rs. .......................... within 10 days from the receipt of this Assessment Memorandum. The assessee may apply for Refund if any, in .................... (Signature and stamp of the Central Excise Officer) Date :" - Notification Tax Management India - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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