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<h1>New Amendments to Service Tax Rules 1994 Define 'Input Service Distributor' and Update Invoicing Requirements and Tax Rates</h1> The Central Government has amended the Service Tax Rules, 1994, under the Finance Act, 1994. The amendments introduce the definition of 'input service distributor' and require service providers to issue invoices, bills, or challans for taxable services, detailing the provider's and recipient's information, service description, and tax payable. Input service distributors must issue similar documents for credit distribution. Rule 6 is updated to align the tax rate with section 66 of the Act, and a new sub-rule provides life insurers an option to pay service tax at 1% of the gross premium, with exceptions.