|
|
|
SERVICE TAX RULES,
1994
(as amended) |
Page1 |
Notification No.2/94, dated the 28th June, 1994
as amended. |
| In exercise of the powers
conferred by sub-section (1) read with sub-section (2) of section
94 of the Finance Act, 1994 (32 of 1994), the Central Government
hereby makes the following rules for the purpose of the assessment
and collection of service tax namely: - |
| 1. Short title and commencement
– |
- These rules may be called the Service Tax Rules, 1994.
- 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" includes self assessment of service
tax by the assessee, 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 CENVAT Credit Rules,
2004
[(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-
(a) the Chairman of the General Insurance Corporation of India,
Mumbai; or
(b) the Chairman-cum-Managing Director of the National Insurance
company Ltd., Calcutta; or
(c) the Chairman-cum-Managing Director of the New India Assurance
Company Ltd; Mumbai; or
(d) the Chairman-cum-Managing Director of the Oriental Insurance
Company Ltd., Delhi; or
(e) the Chairman-cum-Managing Director of the United India Insurance
Company Ltd., Chennai; or
(f) any other person carrying on general insurance business and
who has obtained a certificate of registration under section 3
of the Insurance Act, 1938 (4 of 1938); and
(iii) in relation to insurance auxiliary service by an insurance
agent, any person carrying on the general insurance business or
the life insurance business, as the case may be, in India;
(iv) in relation to any taxable service provided by a person who
is a non-resident or is from outside India, dose not have any
office in India, the person receiving taxable service in India;
(v) In relation to any taxable service provided by a goods transport
agency, where the consignor or the consignee of goods is,-
(a) any factory registered under or governed by the factories
Act, 1948 ( 63 of 1948);
(b) any company established by or under the Companies Act, 1956
(1 of 1956);
(c) any corporation established by and under any law;
(d) any society registered under the Society Registration Act,
1860 (21 of 1860) or any other law corresponding to that Act in
force in any part of India;
(e) any co-operative society established by or under any other
law;
(f) any dealer of excisable goods, who is registered under the
Central Excise Act, 1944 ( 1 of 1944) or rules made thereunder;
or
(g) any body corporate established, or a partnership firm registered,
by or under any law;
any person who pays or is liable to pay freight himself or through
his agent for transportation of such goods by road or road carriage;
(vi)
in relation to business auxiliary service of distribution of mutual
fund by a mutual fund distributor or an agent, as the case be,
the mutual fund or asset management company, as the case may be,
receiving such service;
[(e)
"quarter" means the period between 1st January
to 31st March or 1st April to 30th June or 1st July to 30th September
or 1st October to 31st December of a financial year;]
|
| |
|
|
|
|
|
