Power to make rules [Section 94] :
Section 94 gives power to central government to make rules. Accordingly, the Central Government may by way of a notification in the Official Gazette make rules for carrying out the provisions of this Chapter. Rules of the following provision may be made without prejudice to the foregoing powers:
The Central Government has been given the power to make rules which inter alia may provide for all or any of the following matters:
(i) collection and recovery of service tax under section 66 and 68;
(ii) the determination of amount and value of taxable service, the manner thereof, and the circumstances and conditions under which an amount shall not be a consideration, under section 67;
(iii) the time, manner and form in which the application for registration shall be made under section 69(1) and 69(2);
(iv) the form, manner and frequency of the returns to be furnished under section 70(1) and section 70(2) and the late fee for delayed furnishing of return under section 70(1);
(v) the manner of provisional attachment of property under sub-section (1) of section 73C;
(vi) publication of name of any person and particulars relating to any proceedi ng under subsection (1) of section 73D;
(vii) the form in which appeals may be filed under sections 85 and 86(6) and the manner in which they may be verified;
(viii) the manner in which the memorandum of cross objections under section 86(4) may be verified;
(ix) the credit of service tax paid on the services consumed or duties paid or deemed to have been paid on goods used for providing a taxable service
(x) the manner of recovery of any amount due to the Central Government under section 87;
(xi) provisions for determining export of taxable services;
(xii) grant of exemption to, or rebate of service tax paid on, taxable services which are exported out of India;
(xiii) rebate of service tax paid or payable on the taxable services used for providing taxable services which are exported out of India;
(xiv) rebate of service tax paid or payable on the taxable services used as input services in the manufacturing or processing of goods exported out of India under section 93A;
(xv) the date for determination of rate of service tax and the place of provision of taxable service under section 66C;
(xvi) provide for the amount to be paid for compounding and the manner of compounding of offences;
(xvii) provide for the settlement of cases, in accordance with sections 31, 32 and 32A to 32P (both inclusive), in Chapter V of the Central Excise Act, 1944 as made applicable to service tax vide section 83;
(xviii)imposition, on persons liable to pay service tax, for the proper levy and collection of the tax, of duty of furnishing information, keeping records and the manner in which such records shall be verified;
(xix) make provisions for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit;
(xx) authorisation of the Central Board of Excise and Customs or PCCCE/CCCE to issue instructions, for any incidental or supplemental matters for the implementation of the provisions of this Act;
(xxi) any other matter which by this Chapter is to be or may be prescribed.
Every rule, scheme framed under section 71 and every notification issued under section 93 shall be laid before each House of Parliament as soon as possible. It shall be laid for a total period 30 days.
Rules made under section 94 to be applicable to services other than taxable services [Section 93B]: All rules made under section 94 and applicable to the taxable services shall also be applicable to any other service in so far as they are relevant to the determination of any tax liability, refund, credit of service tax or duties paid on inputs and input services or for carrying out the provisions of Chapter V of the Finance Act, 1994.