Service Tax (Registration of Special Category of Persons) Rules, 2005. (New Rules) w.e.f 16-06-2005

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..... e 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, namely:- 1. Short title and commencement.- (1) These rules may be called the Service Tax (Registration of Special Category of Persons) Rules, 2005 . (2) They shall come into force on the 16th day of June, 2005. 2. Definitions .- In .....

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..... Registration.- (1) The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of the commencement of business or the 16th day of June, 2005, whichever is later. (2) Any provider of taxable service whose aggregate value of taxable s .....

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