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of <h1>India Amends Service Tax Rules: Key Changes to Invoicing, Refunds, and Currency Exchange Rates Effective April 1, 2011</h1> The Government of India has amended the Service Tax Rules, 1994, effective April 1, 2011. Key changes include replacing 'provision of' with 'completion of' in Rule 4A(1) and requiring invoices for continuous services within 14 days of each contract event. Rule 6 modifications allow renegotiation of invoice amounts due to service deficiencies and specify refund conditions. Sub-rule 7B now outlines a tiered service tax rate for currency exchanges, with specific rates for different transaction amounts. These rules are part of the Service Tax (Second Amendment) Rules, 2011, under the Finance Act, 1994.
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