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of <h1>Central Government Amends Service Tax Rules, 1994: Changes to Rule 2 Affecting Insurance Auxiliary Services by Agents</h1> The Central Government has issued an amendment to the Service Tax Rules, 1994, effective from November 13, 2001. This amendment, titled the Service Tax (Third Amendment) Rules, 2001, modifies Rule 2, sub-rule (1), clause (d). Specifically, it replaces the phrase 'in relation to general insurance business and insurance auxiliary service by an insurance agent' with 'in relation to general insurance business.' Additionally, a new sub-clause is added specifying that for insurance auxiliary services by an insurance agent, the responsible party is any person conducting general insurance business in India.
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