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<h1>1996 Circular Introduced Standard Formats for Service Tax Notices; Later Rescinded in 2007.</h1> The circular issued on March 11, 1996, by the Service Tax Cell of the Central Excise Commissionerate prescribes uniform proforma for show cause notices related to service tax demands and penalties. It introduces two formats: one for notices under Section 70(2) of the Finance Act, 1994, for non-submission of service tax returns, and another for demand notices under Sections 75 and 76 for interest and penalties on delayed payments. The circular aims to standardize the procedure across field formations and informs them of the new requirements for issuing such notices. This circular was later rescinded by another circular in 2007.