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Service Tax Rules, 1994

Category : Centralrules

Service Tax Rules 1994 1 Short title and commencement 1 These rules may be called the Service Tax Rules 1994 2 They shall come into force on the 1st day of July 1994 2 Definitions 1 In these rules unless the context otherwise requires a Act means the Finance Act 1994 32 of 1994 b assessment include s self assessment of service tax by the assesses reassessment provisional assessment best judgment assessment and any order of assessment in which the tax assessed is nil determination of the interest on the tax assessed or reassessed c Form means a Form appended to these rules cc Half year means the period between 1st April to 30th September or 1st October to 31st March of a financial year ccc input service distributor has the meaning assigned to it in clause m of rule 2 of the CENVAT Credit Rules 2004 cccc large taxpayer shall have the meaning assigned to it in the Central Excise Rules 2002 d Person liable for paying serv...