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<h1>Revised Notice Format for Service Tax Compliance u/ss 70(2) & 77 of Finance Act 1994 Announced.</h1> The circular from the Office of the Commissioner of Central Excise outlines a revised format for notices issued under Sections 70(2) and 77 of the Finance Act, 1994, concerning service tax compliance. The revision incorporates penalties under Section 77 to streamline the process by avoiding the need for separate penalty notices. The notice targets entities holding a registration certificate under Section 69 of the Act, who have failed to submit quarterly returns in Form ST 3 within the prescribed timeframe. Recipients are required to submit overdue returns and show cause why penalties should not be imposed, with an option for a personal hearing. Failure to respond may result in ex-parte decisions.