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<h1>Recipient liability for cross-border services: Indian recipient made liable for service tax on imported taxable services.</h1> The amendment designates the recipient in India as the person liable for service tax on taxable services provided from a country other than India and received in India under section 66A, and omits sub rules (8) and (9) of rule 6 of the Service Tax Rules, 1994; it comes into force on publication in the Official Gazette.