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<h1>India Amends Service Tax Rules: Companies Now Liable for Director Services Tax, Defines 'Security Services' Scope</h1> The Government of India issued Notification No. 46/2012 on August 7, 2012, amending the Service Tax Rules, 1994. The amendments include the insertion of a provision specifying that the recipient of services provided by a company director to the company is liable for service tax. Additionally, the term 'security services' is defined to encompass services related to the security of property or persons, including investigation, detection, or verification activities. These amendments are effective from the date of publication in the Official Gazette.
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