Service tax returns: half-yearly and annual filing obligations require specified forms, electronic submission, and CBEC-specified deadlines. Every assessee must submit a half-yearly service tax return in Form ST-3, ST-3A or ST-3C with a copy of Form TR-6 in triplicate by the 25th day of the month following the half-year; returns must be filed electronically where required and transitional provisos prescribe alternate deadlines for specified periods. Additionally, assessees must submit an annual return in the form and manner notified by the Central Board by 30th November of the succeeding financial year, subject to exemptions and Board power to extend deadlines.