Download Document

1
Notification New Delhi, dated 1
st
March, 2005.
No. 7/2005-Service Tax 10 Phalguna, 1926 (Saka)


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 (Fourth Amendment) Rules, 2005.

(2) They shall come into force on the 1st day of April, 2005.

2. In the Service Tax Rules, 1994, (hereinafter referred to as the said rules), in rule 2, in sub-
rule (1), in clause (d), after sub-clause (v), the following sub-clause shall be inserted,
namely:-
“(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;”.

3. In the said rules, in rule 4,-
(i) for sub-rules (2), (3) and (3A), the following sub-rules shall be substituted,
namely:-
“(2) Where an assessee is providing a taxable service from more than one premises
or offices and has centralized billing systems or centralized accounting systems in
respect of such service, and such centralized billing or centralized accounting
systems are located in one or more offices or premises, he may, at his option,
register such premises or offices from where such centralized billing 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 taxable service and the premise or office from where
centralised billing or centralised accounting 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 or
centralized accounting systems, prior to 1st day of April, 2005.
(3A) Where an assessee is providing a 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 of such premises or offices to the jurisdictional
Superintendent of Central Excise.”.

4. In the said rules, in rule 4A, in sub-rule (1),-
(i) after the words “Every person providing taxable service shall”, the words “, not
later than fourteen 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,” shall be inserted;

2
(ii) for the words “in respect of taxable service”, the words “in respect of such taxable
service” shall be substituted.

5. In the said rules, in rule 6, for sub-rule (1), the following sub-rule shall be substituted,
namely:-
“(1) The service tax shall be paid to the credit of the Central Government by the
5
th
of the month immediately following the calendar month in which the payments are
received, towards the 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 5
th
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 the
value of services, no service tax shall be payable for the part or whole of the value of
services, which is attributable to services provided during the period when such services
were not taxable:
Provided also that 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.”.


[F. No. 334/1/2005-TRU]


(V. Sivasubramanian)
Deputy Secretary to the Government of India


Note.- The principal rules were notified vide notification No. 2/94-Service Tax, dated the 28th
June 1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated
the 28th June 1994 and were last amended vide notification No. 3/2005-Service Tax, dated the
26th February, 2005 which was published vide number G.S.R. 107(E), dated the 26th February,
2005.