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<h1>Central Government Updates Service Tax Rules: New Requirements for Goods Transport Agencies Under Rule 4A and Rule 4B.</h1> The Central Government has amended the Service Tax Rules, 1994, effective January 1, 2005, through Notification No. 35/2004-ST. Key changes include the insertion of a sub-clause in Rule 2 to specify entities liable for service tax on goods transport by road, such as factories, companies, corporations, societies, and others. Rule 4A is amended to require goods transport agencies to include specific consignment details in invoices. A new Rule 4B mandates goods transport agencies to issue consignment notes, except when services are exempt under Section 93 of the Finance Act. The consignment note must include detailed information about the transport.