MANU/DSTX/0007/2016

Ministry : Ministry of Finance

Department/Board : Service Tax

Notification No. : 04/2016-Service Tax

Date : 15.02.2016

Notification/ Circulars Referred : No. 9/2003-Central Excise dated the 1st March 2003 MANU/EXCT/0061/2003

Citing Reference:
No. 9/2003-Central Excise dated the 1st March 2003 MANU/EXCT/0061/2003  Referred

Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016

In exercise of the powers conferred by section 15A, read with section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94, read with section 83 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 and Central Excise (Furnishing of Annual Information Return) Rules, 2016.

(2) They shall come into force from the 1st day of April, 2016.

2. Definitions.-

(1) In these rules, unless the context otherwise requires,-

(a) "Aggregate value of clearances" has the same meaning as assigned to it in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 9/2003-Central Excise dated the 1st March 2003, published vide number G.S.R. 139, dated the 1st March , 2003;

(b) "Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963);

(c) "Digital signature" has the same meaning as assigned to it in the Information Technology Act, 2000 ( 21 of 2000);

(d) "Form" means Form appended to ........