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of <h1>Amendment to Service Tax Rules 1994: New Classification for Advertising, Courier, and Other Services Excluded from General Category.</h1> The Central Board of Excise and Customs has issued an amendment to the Service Tax Rules, 1994, specifically altering Order No. 3/3/94 dated October 11, 1994. This amendment affects the classification of assessees under the Service Tax framework. It specifies that certain service categories, such as advertising, courier, radio paging, custom house agents, and others, are excluded from the general classification of 'any other assessee.' The amendment aims to clarify which service providers fall under specific sub-clauses for assessment and collection purposes.
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