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<h1>Circular Updates Service Tax Procedures, Clarifies Finance Act 1994: Registration, Invoicing, Filing & CENVAT Credit Details.</h1> The circular addresses procedural issues in service tax, clarifying provisions under the Finance Act, 1994, and related rules. It reviews past circulars and introduces two comprehensive updates to consolidate service tax procedures and define taxable services. Key areas covered include registration requirements, payment and e-payment of service tax, issuance of invoices, classification of services, filing of returns, assessment, and CENVAT credit utilization. The circular emphasizes that in case of discrepancies between this circular and the Act or rules, the latter prevails. It also invites comments and suggestions from stakeholders to refine the circular further.