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of <h1>Service Tax Rules Amended: Recovery Agents, Directors Liable; Mandatory E-Payment from October 1, 2014, Except in Special Cases.</h1> The Service Tax (Amendment) Rules, 2014, effective from July 11, 2014, introduce changes to the Service Tax Rules, 1994. Key amendments include the addition of provisions regarding services provided by recovery agents to financial entities and directors to companies, specifying the service recipient as the liable party for tax. Additionally, from October 1, 2014, all assessees are required to pay service tax electronically via internet banking, with exceptions allowed by jurisdictional tax authorities under specific conditions.
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