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of <h1>Service Tax Amendments: Changes Impact Lottery Agents, Legal Services; Effective April 1, 2016, per Finance Act, 1994.</h1> The notification amends Notification No. 30/2012-Service Tax to specify the service tax obligations of service providers and others liable for service tax. Key changes include the omission of sub-clause (ib) and modifications to sub-clauses (ic) and (iv), affecting lottery ticket selling or marketing agents and legal services provided by advocates. Additionally, entries in the notification's table are revised, particularly concerning services related to lottery distribution and legal services by non-senior advocates. The amendment takes effect on April 1, 2016, and is issued under the authority of the Finance Act, 1994.
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