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<h1>India Amends Service Tax Rules: Recipients to Pay 100% for Mutual Fund and Lottery Agent Services from April 2015.</h1> The Government of India has amended Notification No. 30/2012-Service Tax, introducing changes effective from March 1, 2015. New sub-clauses have been added, including services by mutual fund agents to mutual funds and marketing agents of lottery tickets to distributors. The amendment specifies that 100% of the service tax for these services will be payable by the recipient, not the provider. Additionally, services involving aggregators are included under the same tax liability rule. These changes will be enforced from April 1, 2015, unless stated otherwise.