Input Service Distributor definition broadened to include invoices for services liable under specified supply tax subsections, affecting credit distribution. Amendment substitutes clause (61) of section 2 to redefine the Input Service Distributor as an office of the supplier which receives tax invoices for input services, including invoices for services taxable under sub sections (3) or (4) of section 9, for or on behalf of distinct persons and is liable to distribute the input tax credit in the manner provided in section 20.