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of <h1>India Amends Service Tax Rules: New Exchange Rate Rule 11 and Authority Rule 12 Effective October 1, 2014</h1> The Government of India has issued Notification No. 19/2014 to amend the Service Tax Rules, 1994, effective from October 1, 2014. The amendments introduce Rule 11, which specifies that the rate of exchange for determining the value of taxable services will align with generally accepted accounting principles on the taxation date as per the Point of Taxation Rules, 2011. Rule 12 grants the Board or Chief Commissioners of Central Excise the authority to issue supplementary instructions for implementing the provisions of the Act. This amendment follows previous modifications made in July 2014.
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