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    <title>Seeks to amend Service Tax Rules, 1994.</title>
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    <description>Revises Service Tax Rules, 1994 to (i) redefine legal services classification and omit a listed item; (ii) extend simplified threshold provisions to include one person companies and Hindu Undivided Families and update a cross reference to the Central Excise Rules, 2002; (iii) prescribe a taxable percentage for certain single premium annuity policies; and (iv) introduce a mandatory annual return with specified due date, exemption by notification, a one month revision window for timely filers, and a per day late filing charge subject to a maximum where returns are filed late.</description>
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