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of <h1>Central Government Amends Service Tax Rules: Rule 2 Changes Liability for Cross-Border Services; Omits Rule 6 Sub-rules</h1> The Central Government has issued Notification No. 10/2006 to amend the Service Tax Rules, 1994, under the authority of the Finance Act, 1994. The amendments, effective from their publication date, include changes to rule 2, sub-rule (1), clause (d), sub-clause (iv), which now specifies that the recipient of a taxable service provided from outside India to a person in India is liable under section 66A of the Act. Additionally, sub-rules (8) and (9) of rule 6 have been omitted.
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