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of <h1>India Amends Service Tax Rules: Legal Services Taxed, Annual Returns Due November 30, New Annuity Policy Rules Added.</h1> The Government of India issued Notification No. 19/2016 to amend the Service Tax Rules, 1994, effective from April 1, 2016. Key amendments include changes to rule 2, specifying that legal services provided by a firm or individual advocate, excluding senior advocates, are subject to service tax. Rule 6 amendments address taxable services provided by one-person companies and other entities. Rule 7 introduces mandatory annual return submissions by November 30 of the succeeding financial year, with provisions for revised returns and penalties for late submissions. Additional changes update references to Central Excise Rules and introduce new sub-rules for annuity policies.
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