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of <h1>India Amends Service Tax Rules: Rule 6 Exemption for Government Services to Businesses with Deferred Payments.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 23/2016 to amend the Service Tax (Determination of Value) Rules, 2006. This amendment specifically modifies rule 6, sub-rule (2), clause (iv), by adding a proviso. The proviso states that the clause will not apply to services provided by the government or local authorities to business entities when payment for such services is deferred with interest or other considerations. This amendment takes effect upon its publication in the Official Gazette.
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