Service Tax liability clarified: providers generally liable; registration, payment, returns, CENVAT and exemptions procedures outlined. Service Tax is levied on specified services under Chapter V of the Finance Act, 1994 with the service provider generally liable; value is the gross amount received subject to Section 67 and notified abatements. Registration, invoicing, record-keeping, periodic payment and return-filing obligations are mandatory, with electronic payment required for larger assessees. CENVAT Credit may be availed for input services and duties subject to conditions, exemptions and refund mechanisms apply for exports and excess payments, and adjudication, appeals and advance ruling procedures govern disputes.