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<h1>Amendments to Service Tax Rules: Life Insurance Redefined, Non-Resident Service Recipients Liable, Cheque Payment Rule Added</h1> The Central Government has issued amendments to the Service Tax Rules, 1994, effective from August 16, 2002. Key changes include the insertion of life insurance business into the definition of general insurance business and specifying that the recipient of services from non-residents without an office in India is liable for service tax. Rule 4's third proviso and Rule 6's second proviso are omitted, and a new sub-rule 2A is added, stating that the presentation date of a cheque for service tax payment is deemed the payment date, subject to realization. Additionally, Form ST-3 for service tax returns has been updated.