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of <h1>Amendment to Service Tax Rules: 'Any Other Assessee' Redefined to Exclude Advertising, Courier, and Radio Paging Services.</h1> The Central Board of Excise and Customs has amended Order No. 3/3/94 under the Service Tax Rules, 1994, concerning the appointment of Central Excise Officers for service tax assessment and collection. Effective from October 31, 1996, the amendment changes the designation of 'Any other assessee' to 'Any other assessee (other than those relating to advertising services, courier services, and radio paging services)' in the specified table under Sl. Nos. 2 and 4. This adjustment clarifies the categories of assessees subject to service tax regulations, excluding those in the specified service sectors.
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