Future Plan
Rule 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.
Rule 2. Definitions.
( 1 )In these rules, unless the context otherwise requires, -
( a ) “Act” means the Finance Act, 1994 (32 of 1994);
(b) “assessment” includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgement 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. [Inserted vide Notification No. 28/2006-ST datedSeptember 30,2006]
( d )“Person liable for paying service tax” means, -
( i ) in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit -
( 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 Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or
(c)any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);
( ii ) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing such service(vide Notification No.17/2006-Service Tax, Dated: April 25, 2006)
; and
(iii) in relation to insurance auxiliary service by an insurance agent, any person carrying
(2) They shall come into force on the 1st day of July, 1994.
Rule 2. Definitions.
( 1 )In these rules, unless the context otherwise requires, -
( a ) “Act” means the Finance Act, 1994 (32 of 1994);
(b) “assessment” includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgement 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. [Inserted vide Notification No. 28/2006-ST datedSeptember 30,2006]
( d )“Person liable for paying service tax” means, -
( i ) in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit -
( 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 Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or
(c)any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);
( ii ) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing such service(vide Notification No.17/2006-Service Tax, Dated: April 25, 2006)
; and
(iii) in relation to insurance auxiliary service by an insurance agent, any person carrying