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<h1>Service Tax Rules Amended: Changes in Taxable Services, Invoicing, and Tax Payment Adjustments Effective June 16, 2005</h1> The Central Government has amended the Service Tax Rules, 1994, effective from June 16, 2005, under the Service Tax (Fifth Amendment) Rules, 2005. Key changes include modifications in rule 2, sub-rule (1), clause (d), regarding taxable services provided by entities without an office in India, and adjustments in rule 4A concerning invoicing requirements for continuous services. Additionally, rule 6 introduces a provision allowing assessees to adjust excess service tax payments against future liabilities, with the obligation to inform the jurisdictional Superintendent of Central Excise within fifteen days of such adjustment.