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of <h1>Amendments to Service Tax Rules, 1994: Changes in Rules 4A, 4B, and 6; New Sub-Rule 7B for Forex Dealers</h1> The Central Government has issued amendments to the Service Tax Rules, 1994, effective from May 16, 2008. Changes include substituting 'to a customer' with 'to any person' in Rule 4A and 'to the customer' with 'to the recipient of service' in Rule 4B. Rule 6 introduces an explanation regarding transactions with associated enterprises, clarifying that payments include amounts credited or debited to any account. Additionally, a new sub-rule 7B allows those dealing in foreign currency exchange to opt for a service tax rate of 0.25% of the gross currency exchanged, subject to conditions regarding invoice presentation.
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