Service Tax Rules, 1994 - Various changes

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..... ome into force on the 1st day of March, 2015. 2. In the Service Tax Rules, 1994,- (a) in rule 2, in sub-rule (1),- (i) after clause (a), the following clause shall be inserted, namely:- '(aa) "aggregator" means a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator;'; (ii) after clause (bc), the following clause shall be inserted, namely:- '(bca) "brand name or trade name" means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, m .....

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..... EEB) in relation to service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent, the recipient of the service;"; (b) in rule 4,- (i) sub-rule (1A) shall be omitted. (ii) after sub-rule (8), the following sub-rule shall be inserted, namely:- "(9) The registration granted under this rule shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board."; (c) after rule 4B, the following rule shall be inserted, namely:- "4C. Authentication by digital signature- (1) Any invoice, bill or challan issued under rule 4A or consignment note issued under rule 4B may be authenticated by means of a digital signature. .....

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..... ds "3.5 per cent." and "1.75 per cent." shall respectively be substituted;"; (c) in sub-rule (7B),- (i) in item (a), for the figures and words "0.12 per cent" and "rupees 30", the figures and words "0.14 per cent" and "rupees 35" shall respectively be substituted; (ii) in item (b), for the figures and words "120 and 0.06 per cent", the figures and words "140 and 0.07 per cent." shall be substituted; (iii) in item (c), for the figures and words "660 and 0.012 per cent" and "rupees 6,000", the figures and words "770 and 0.014 per cent" and "rupees 7,000" shall respectively be substituted; (d) in sub-rule (7C),- (A) in the Table, in column (2),- (i) against Sl. No. 1, for the figures "7000", the figures "8200" shall be substituted; .....

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