Service Tax (Registration of Special
Category of Persons) Rules, 2005
In exercise of the powers conferred by sub-sections (1) and (2) of section 94
of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the
following rules, namely:-
1. Short title and commencement.-
(1) These rules may be called the Service Tax (Registration of Special Category
of Persons) Amendment Rules, 2007.
(2) They shall come into force on the 1st day of April, 2007.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Finance Act, 1994 (32 of 1994);
(b) “aggregate value of taxable service” means the sum total of first
consecutive payments received during a financial year towards the gross
amount, as prescribed under section 67 of the Act, charged by the service
provider towards taxable services but does not include payments received
towards such gross amount which are exempt from the whole of service tax
leviable thereon under section 66 of the Act under any notification other
than Notification No. 6/2005-Service Tax, dated the 1st March, 2005 [G.S.R.
140 (E), dated the 1st March, 2005];
(c) “input service distributor” shall have the meaning assigned to it in
clause (m) of rule 2 of the CENVAT Credit Rules, 2004.
3. Registration.-
(1) The input service distributor shall make an application to the
jurisdictional Superintendent of Central Excise in such form as may be
specified, by notification, by the Board, for registration within a period of
thirty days of the commencement of business or the 16th day of June, 2005,
whichever is later.
(2) Any provider of taxable service whose aggregate value of taxable service in
a financial year exceeds seven lakh repees shall make an application to the
jurisdictional Superintendent of Central Excise in such form as may be
specified, by notification, by the Board, for registration within a period of
thirty days of exceeding the aggregate value of taxable service of seven lakh
repees
(3) The provisions of sub-rules (2) to (8) of rule 4 of Service Tax Rules, 1994
shall be applicable to the persons or class of persons who make an application
for registration under the provisions of these rules, with such modifications
and alterations as may be prescribed by the Board.
4. Furnishing of returns.- The input service distributor shall furnish a
return to the jurisdictional Superintendent of Central Excise in such form and
at such frequency as prescribed under sub-rule (10) of rule 9 of CENVAT Credit
Rules, 2004.[this page last updated on 20.5.2007]
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