30th September 2006
Notification No.28/2006 - Service Tax
G.S.R. (E).- 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 further to amend the Service Tax Rules, 1994, namely:-
1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2006.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules 1994 (hereinafter referred to as the said rules), in rule 2 after sub-rule (ccc), the following sub-rule (cccc) shall be inserted, namely:-
‘(cccc) "large taxpayer" shall have the meaning assigned to it in the Central Excise Rules, 2002.’
3. In the said rules, after rule 9, the following rule shall be inserted, namely:-
"10. Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following shall apply to a large taxpayer,-
(1) A large taxpayer shall submit the returns, as prescribed under these rules, for each of the registered premises.
Explanation: A large taxpayer who has obtained a centralized registration under sub rule (2) of rule 4, shall submit a consolidated return for all such premises.
(2) A large taxpayer, on demand, may be required to make available the financial, stores and CENVAT credit records in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification, as may be necessary.
(3) A large taxpayer may, with intimation of at least thirty days in advance, opt out to be a large taxpayer from the first day of the following financial year.
(4) Any notice issued but not adjudged by any of the Central Excise officer administering the Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, shall be deemed to have been issued by Central Excise officers of the said unit.
(5) Provisions of these rules, in so far as they are not inconsistent with the provisions of this rule shall mutatis mutandis apply in case of a large taxpayer."
Note.- The principal rules were published vide notification No. 2/94-Service Tax, dated the 28th June, 2006[G.S.R.546(E), dated the 28th June, 2006] and last amended vide notification No.27/2006- Service Tax, dated the 21st September, 2006,[G.S.R. 582(E), dated the 21st September, 2006].