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    <title>Amendments in Rule 4A, 4B and 6 of Service Tax Rules, 1994</title>
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    <description>Rule 4A replaces &quot;customer&quot; with &quot;any person&quot; and rule 4B replaces &quot;the customer&quot; with &quot;the recipient of service&quot;. Rule 6 clarifies that transactions with associated enterprises include amounts credited or debited to any account (including &quot;Suspense account&quot;) as payment received, and adds an option for persons liable on foreign-currency exchange services to discharge service tax by paying an amount calculated on the gross amount of currency exchanged, except where the consideration is shown separately in the invoice, bill or challan.</description>
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