Service tax on specified services requires centralized registration, quarterly returns and provisional assessment procedures. Chapter V of the Finance Act, 1994 imposes service tax on three specified services and, through Service Tax Rules, 1994, establishes centralized registration (Form ST-1/ST-2), quarterly returns (Form ST-3/ST-3A), bank collection via TR-6 challans to Major Head 0044, and a Rule 6 provisional assessment mechanism allowing assessment on deposited amounts with Central Excise Rules applicable; appellate procedures and Collectorate administrative cells are prescribed for implementation.