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<h1>India Amends Service Tax Notification; Redefines 'Aggregate Value' for Exemption Claims up to 10 Lakh Rupees</h1> The Government of India has amended Notification No. 6/2005-Service Tax, effective April 1, 2012. This amendment redefines 'aggregate value' for claiming service tax exemption up to 10 lakh rupees. The 'aggregate value' now refers to the total value of taxable services in the first invoices of a financial year, excluding services fully exempt from service tax under section 66 of the Finance Act, 1994. This change is made under Notification No. 5/2012-Service Tax, issued by the Ministry of Finance, Department of Revenue, and is deemed necessary in the public interest.