Amends Service Tax Rules, 1994 to make provisions for Large Tax Pyer Units

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..... ection 94 of the Finance Act, 1994 (32 of 1994) , the Central Government hereby makes the following rules further to amend the Service Tax Rules,1994 , namely:- 1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2006. (2) They shall come into .....

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..... f rule 4, shall submit a consolidated return for all such premises. (2) A large taxpayer, on demand, may be required to make available the financial, stores and CENVAT credit records in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification, as may be necessary. (3) A large taxpayer may, with intimation of at least thirty days in advance, .....

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