Service Tax Rules, 1994 - Various changes

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....me into force on the 1st day of March, 2015. 2. In the Service Tax Rules, 1994,- (a) in rule 2, in sub-rule (1),- (i) after clause (a), the following clause shall be inserted, namely:- '(aa) "aggregator" means a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator;'; (ii) after clause (bc), the following clause shall be inserted, namely:- '(bca) "brand name or trade name" means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, mo....

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....EB) in relation to service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent, the recipient of the service;"; (b) in rule 4,- (i) sub-rule (1A) shall be omitted. (ii) after sub-rule (8), the following sub-rule shall be inserted, namely:- "(9) The registration granted under this rule shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board."; (c) after rule 4B, the following rule shall be inserted, namely:- "4C. Authentication by digital signature- (1) Any invoice, bill or challan issued under rule 4A or consignment note issued under rule 4B may be authenticated by means of a digital signature. ....