(2) All words and expressions used but not defined in these rules
but defined in the Central Excise Act, 1944 (1 of 1944) [and the
rules made thereunder shall have the meanings assigned to them
in that Act and rules.]
3.
Appointment of officers – The Central Board
of Excise and Customs may appoint such Central Excise Officers
as it thinks fit for exercising the powers under Chapter V of
the Act within such local limits as it may assign to them as also
specify the taxable service in relation to which any such Central
Excise Officers shall exercise his powers.
4. Registration –
(1) Every person liable
for paying the service tax shall make an application to the concerned
Superintendent of Central Excise in form ST-1 for registration
within a period of thirty days from the date on which the service
tax under section 66 of the Finance Act, 1994(32 of 1994) is levied:
Provided that where a person commences the business of providing
a taxable service after such service has been levied, he shall
make an application for registration within a period of thirty
days from the date of such commencement:
Provided further that a person liable for paying the service tax
in the case of taxable services referred to in sub-section (4)
or sub-section (5) of section 66 of the Finance Act, 1994 (32
of 1994) may make an application for registration on or before
the 31st day of December, 1998:
Provided also that a person liable for paying the service tax
in the case of taxable services referred to in sub-section (zzp)
of clause (105) of section 65 of the Act may make an application
for registration on or before the 31st day of March, 2005.
(2) Where an assessee is providing a taxable service from more
than one premises or offices and has a centralized billing systems
or centralized accounting systems in respect of such service,
and such centralized billing systems or centralized accounting
systems are located in one or more premises or offices he may,
at his option, register such premises or office where such centralized
billing systems or centralized accounting systems are located.
(3) The registration under sub-rule (2) shall be granted,-
(a) by the Commissioner of Central Excise or the Chief Commissioner
of Central Excise, as the case may be, in whose jurisdiction all
the premises or offices providing the taxable service and the
premises or office where centralized billing systems or centralized
accounting systems is done, are located; and
(b) in cases other than (a) above, by such authority, as may be
specified by the Board.
Provided that nothing contained in this sub-rule shall have any
effect on the registrations granted to the premises or offices
having such centralized billing systems or centralized accounting
systems, prior to the 1st day of April, 2005.
(3A) Where an assessee is providing taxable service from more
than one premises or offices, and does not have any centralized
billing systems or centralized accounting systems, as the case
may be, he shall make separate applications for registration in
respect of each such premises or offices to the jurisdictional
Superintendent of Central Excise.
(4) Where an assessee is providing more than one taxable service,
he may make a single application, mentioning therein all the taxable
services provided by him, to the concerned Superintendent of Central
Excise.
(5) The Superintendent of Central Excise shall after due verification
of the application form, grant a certificate of registration in
Form ST-2 within seven days from the date of receipt of the application.
If the registration certificate is not granted within the said
period, the registration applied for shall be deemed to have been
granted.
(6) Where a registered assessee transfers his business to another
person, the transferee shall obtain a fresh certificate of registration.
(7) Every registered assessee, who ceases to provide the taxable
service for which he is registered, shall surrender his registration
certificate immediately.
4A. Taxable Service
to be provided or credit to be distributed on invoice, bill or
challan. -
(1) Every person providing
taxable service shall, not later than 14 days from the date of
completion of such taxable service or receipt of any payment towards
the value of such taxable service, whichever is earlier, issue
an invloice, a bill or, as the case may be, a challan signed by
such person, or a person authorized by him in respect of such
taxable service provided and such invoice, bill or, as the case
may be, challan shall be serially numbered and shall contain the
following, namely:-
(i) the name , address and the registration number of such person;
(ii) the name and address of the person receiving such taxable
service;
(iii) description, classification and value of taxable service
provided or to be provided; and
(iv) the service tax payable thereon.
Provided that in case the provider of taxable service is a banking
company or a financial institution including a non-banking financial
company, or any other body corporate or commercial concern, providing
service to a customer, in relation to banking and other financial
services, an invoice, a bill or, as the case may be, challan shall
include any document, by whatever name called, whether or not
serially numbered, and whether or not containing address of the
person receiving the taxable service, but containing other information
as required under this sub-rule.
Provided further that in case the provider of taxable services
is a goods transport agency, providing service to a customer,
in relation to transport of goods by road in a goods carriage,
an invoice, bill or, as the case may be, a challan shall include
any document, by whatever name called, which shall contain details
of the consignment note number and date, gross weight of consignment
and also contain other information as required under this sub-rule.
(2) Every input service distributor distributing credit of taxable
services shall, in respect of credit distributed, issue an invoice,
a bill or, as the case may be, a challan signed by such person,
or a person authorized by him, for each of the receipient of the
credit distributed, and such invoice, bill or, as the case may
be, challan shall be serially numbered and shall conatin the following,
namely:-
(i) the name, address and registration number of the person providing
input services and serial number and date of the invoice, bill
or, as the case may be, challan issued under sub-rule (1);
(ii) the name and address of the said input service distributor;
(iii) The name and address of the recipient of the credit distributed;
(iv) The amount of credit distributed.
Provided that in case the input service distributor is an office
of a banking company or a financial institution including a non-banking
financial company, or any other body corporate or commercial concern,
providing service to a customer, in relation to banking and other
financial services, an invoice, a bill or, as the case may be,
challan shall include any document, by whatever name called, whether
or not serially numbered, but containing other information as
required under this sub-rule.
4B.
Issue of consignment note. – Any goods transport agency
which provides service in relation to transport of goods by road
in a goods carriage shall provide a consignment note to the customer:
Provided that where any taxable service in relation to transport
of goods by road in a goods carriage is wholly exempted under
Section 93 of the Act, the goods transport agency shall not be
required to issue the consignment note. Explanation.- For the
purposes of this rule and the second proviso to Rule 4A, “consignment
note” means a document, issued by a goods transport agency against
the receipt of goods for the purpose of transport of goods in
a goods carriage, which is serially numbered, and contains the
name of the consignor and consignee, registration number of the
goods carriage in which the goods are transported, details of
goods transported, details of the place of origin and destination,
person liable for paying service tax whether consignor, consignee
or the goods transport agency.
(1) The records (including
computerized data) as maintained by an assessee in accordance
with the various laws in force from time to time shall be acceptable.
(2) Every assessee shall furnish to the Superintendent of Central
Excise at the time of filing his return for the first time a list
of all accounts maintained by the assessee in relation to service
tax including memoranda received from his branch offices.
1) The service tax on
the value of taxable services received during any calendar month
shall be paid to the credit of the Central Government by the 5th
of the month immediately following the the calendar month in which
payments are received, towards value of taxable services:
Provided that where the assessee is an individual or proprietary
firm or partnership firm, the service tax shall be paid to the
credit of the Central Government by the 5th of the month immediately
following the quarter in which the payments are received, towards
the value of taxable services;
Provided further that, notwithstanding the time of receipt of
payment towards value of services, no service tax shall be payable
for the part or whole of the value of services, which is attributable
services provided during the period when such services were not
taxable:
Provided also the service tax on the value of taxable services
received during the month of March, or the quarter ending in March,
as the case may be, shall be paid to the credit of the Central
Government by the 31st day of March of the calendar year.
