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<h1>India Amends Finance Act 1994: New Tax Rules for Recovery Agents and Directors' Services Effective July 11, 2014</h1> The Government of India has amended Notification No. 30/2012-Service Tax, under sub-section (2) of section 68 of the Finance Act, 1994, effective from July 11, 2014. The amendments include the insertion of a sub-clause for services by recovery agents to banking or financial institutions, and a substitution for services by directors to companies. The table of service tax responsibilities has been updated, specifying that recovery agents' services are subject to 100% tax payable by the service recipient. Additionally, a 50% service tax division for certain services will be effective from October 1, 2014.
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