If you are talking about Input Service Distributor, the there has been no chage in 2009-10. If any office of the manufacturer or producer of final products or provider of output service, which recives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues ivoices, bill or , as the case may be , challan for the purpoes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider , then he can qualify as Input servic distributor subject to he following conditions;
1. the credit of service tax attributable against a document referred to in Rule 9 does not exceed the amount of service tax paid thereon, or
2. credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed.