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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendments to Service Tax Rules: Expanded Definitions, Updated Procedures, and New PAN Requirements Effective July 16, 2001.</h1> The Service Tax (Amendment) Rules, 2001, effective from July 16, 2001, introduce several changes to the Service Tax Rules, 1994. The amendments redefine 'assessment' to include various forms of tax assessment and interest determination. They expand the scope of taxable communication services, adjust definitions related to insurance services, and replace references to 'Central Excise Officer' with 'Superintendent of Central Excise' or equivalent titles in several rules. The amendments also address provisional tax payments, redefine the value of insurance auxiliary services, modify appeal procedures, and update forms to include PAN numbers and new procedural instructions.
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