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of <h1>Amendment to Service Tax Rules: Flexible Invoicing for Financial Services, Effective September 22, 2004.</h1> The Service Tax (Fourth Amendment) Rules, 2004, effective from September 22, 2004, amend the Service Tax Rules, 1994. The amendments pertain to rule 4A, introducing provisions for banking companies, financial institutions, non-banking financial companies, or other corporate bodies providing banking and financial services. For these entities, invoices, bills, or challans may include any document, regardless of serial numbering or the inclusion of the recipient's address, as long as they contain the necessary information as required by the sub-rules. This applies both to service providers and input service distributors in the financial sector.
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