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<h1>India Amends Service Tax Rules 1994: Defines Aggregator, Digital Signatures Allowed, Updates Tax Rates Effective March 2015</h1> The Government of India issued Notification No. 5/2015 on March 1, 2015, amending the Service Tax Rules, 1994. Key changes include the introduction of definitions for 'aggregator' and 'brand name or trade name,' and specifying service tax liability for aggregators without a physical presence in the taxable territory. The notification also allows for digital signature authentication of records and invoices, and sets conditions for preserving records electronically. Amendments to tax rates and figures in various sub-rules are specified, effective from dates determined by the Central Government. The notification updates previous amendments from December 2014.