Service Tax Rules, 1994 - Various changes

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..... e as otherwise provided in these rules, they shall come 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 nam .....

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..... utual fund or asset management company, the recipient of the service; (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 consign .....

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..... b-rule (7A), in clause (ii), for the figures and words 3 per cent. and 1.5 per cent. , the figures and words 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) .....

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