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<h1>India Amends Service Tax Rules 1994: Air Tickets Now Valid as Invoices for Airlines, Simplifying Documentation</h1> The Government of India has amended the Service Tax Rules, 1994, through Notification No. 39/2010, effective from July 1, 2010. The amendment provides relaxation for aircraft operators offering air transport services by allowing tickets to serve as invoices, bills, or challans. These tickets need not include the service provider's registration number, service classification, or the service receiver's address but must contain other required information as per the rules. This change aims to simplify the documentation process for air transport service providers.