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of <h1>Service Tax Introduced on 15 New Services from July 16, 2001; Key Amendments to Service Tax Rules Highlighted.</h1> The circular outlines the implementation of service tax on 15 new services effective from July 16, 2001, as per the Finance Act, 2001. It details legislative amendments including the introduction of self-assessment procedures and changes in sections related to service tax rules. The circular specifies the responsibilities of the Assistant Commissioner/Deputy Commissioner of Central Excise in cases of under-assessment. Amendments to the Service Tax Rules, 1994, are also highlighted. The circular provides guidance on the scope of new taxable services, including scientific consultancy, photography, convention services, and others, with specific instructions for compliance and registration. Commissioners are instructed to issue trade notices to inform new assessees.
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