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of <h1>India Amends Service Tax Rules: 'Authority' Now Defined as per Customs Act for Advance Rulings.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 12/2017 on March 31, 2017, amending the Service Tax (Advance Rulings) Rules, 2003. Effective from April 1, 2017, the amendment redefines the term 'Authority' in rule 2, clause (b), to mean the Authority for Advance Rulings as specified in the Customs Act, 1962. This change aligns the definition with clause (e) of section 28E of the Customs Act. The principal rules were initially published in the Gazette of India in August 2002.
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