Service Tax amendment expands taxable services to include pager connections and assigns billing liability to advertising and courier agencies. The Service Tax (First Amendment) Rules, 1996, effective 1 November 1996, amend rule 2(1)(d) by expanding the scope from 'telephone connection' to 'telephone connection or pager' and by inserting sub-clauses that make an advertising agency which raises a bill for services rendered to a client and a courier agency which raises a bill for services rendered to a customer the relevant entities for the applicable service-tax liability.
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Service Tax amendment expands taxable services to include pager connections and assigns billing liability to advertising and courier agencies.
The Service Tax (First Amendment) Rules, 1996, effective 1 November 1996, amend rule 2(1)(d) by expanding the scope from "telephone connection" to "telephone connection or pager" and by inserting sub-clauses that make an advertising agency which raises a bill for services rendered to a client and a courier agency which raises a bill for services rendered to a customer the relevant entities for the applicable service-tax liability.
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