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03, December, 2004
Notification No. 35/2004 - Service Tax
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 further to amend the Service Tax Rules, 1994,
namely : -
1.
(1) These
rules may be
called the
Service Tax
(Fifth
Amendment)
Rules, 2004.
(2) They
shall come
into force on
the first day
of January,
2005.
2.
In the
Service Tax
Rules,
1994,-
(I)
in rule 2,
in sub-rule
(1), in
clause (d),
after sub-
clause
(iv), the
following
sub-
clause
shall be
inserted,
namely:-
"(v)
in relation
to taxable
service
provided
by a
goods
transport
agency,
where the
consignor
or
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 or under
any law;
(d)
any society registered under the Societies
Registration Act, 1860 (21 of 1860) or
under any law corresponding to that Act in
force in any part of India;
(e)
any co-operative society established by or
under any law;

(f)
any dealer of excisable goods, who is
registered under the Central Excise Act,
1944 (1 of 1944) or the 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 either himself or through his
agent for the transportation of such goods
by road in a goods carriage;" ;
(II)
in rule 4A,
in sub-rule
(1), after
the first
proviso,
the
following
proviso
shall be
inserted,
namely:-
"Provided further that in case the provider
of taxable service is a goods transport
agency, providing service to a customer, in
relation to transport of goods by road in a
goods carriage, an invoice, a bill or, as the
case may be, a challan shall include any
document, by whatever name called, which
shall contain the details of the consignment
note number and date, gross weight of the
consignment and also contain other
information as required under this sub-
rule.";
(III)
after rule
4A, the
following
rule shall
be
inserted,
namely:-
'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 issue 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 by road 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 the goods transported, details of the
place of origin and destination, person liable for paying
service tax whether consignor, consignee or the goods
transport agency.'.
F. No. 341/18/2004-TRU(Pt.)
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. 30/2004-Service Tax, dated the 22nd September, 2004 [G.S.R. 633 (E), dated the 22nd September, 2004].