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<h1>Single Registration and Return for Multi-Service Providers Clarified in Trade Notice No. 2/2004 by Pune Excise Commissioner.</h1> The Commissioner of Central Excise, Pune, issued Trade Notice No. 2/2004 on April 13, 2004, addressing service providers offering multiple services. It clarifies that such providers may file a single registration application and a single ST-3 return for different service categories, ensuring separate information for each service is included. For service tax payments, providers can use one TR-6 Challan, specifying amounts and accounting codes for each service, or opt for separate challans for each service. Trade associations and chambers are urged to inform their members of these guidelines, which are also accessible on the Pune C.Ex. Zone website.