Single penalty rule for multiple service tax defaults affirmed; simplified registration and leniency for minor short-payments permitted.
Only one penalty may be imposed for a given service tax default even if multiple taxable services are involved. PAN based 15 digit STC/STP codes should be allotted via simple registration forms and non allotment within the short prescribed period should be escalated to the jurisdictional Assistant/Deputy/Commissioner. Jurisdictional officers must accept the assessee's declaration and grant registration within seven days. For minor short payments, officers should allow deposit of tax with interest and permit statutory mitigation where conditions are met; otherwise normal recovery follows.

Adjudication limits: only jurisdictional ACs and DCs may determine service tax short-levy matters per Finance Act provision.
Adjudication of service tax short-levy cases is to be carried out only by the jurisdictional Additional Commissioners/Deputy Commissioners of Central Excise pursuant to the Finance Act provision, limiting authority to issue show cause notices and determine short levy; prior Board circulars on monetary limits and powers inconsistent with this allocation are withdrawn and superseded, and field formations must be informed and a trade notice issued.

Service tax audit expansion to all taxable services, applying the existing audit manual and selection procedures.
Extension of the Service Tax Audit to all services subject to levy, while retaining selection and audit procedures as prescribed in the existing Service Tax Audit Manual; field formations to be informed and receipt acknowledged.

Service tax audit extension expands audit scope to all taxable services, subject to selection and manual procedures.
Extension of the Service Tax Audit to all services subject to service tax is directed, while selection of assessees and conduct of audits must follow the criteria, procedures and safeguards set out in the existing Service Tax Audit Manual; field formations are to be informed and receipt acknowledged.

Automatic Teller Machine classification determines service tax liability; ATM maintenance attracts service tax under exemption rules.
Automatic Teller Machines are computerised machines whose principal function is to use processed data to perform independent functions and are not "Computers", "Computer Systems" or "Computer Peripherals"; consequently, maintenance and repair services for ATMs do not fall under exemption Notification No.20/2003 ST and are liable to service tax, a position supported by the Customs Tariff distinction between computers and ATMs.

Service tax classification of grain agents: not Clearing & Forwarding agents; treated as commission agents and exempt under notification.
Service tax does not apply to Adhatiyas as Clearing & Forwarding Agents absent a principal-agent relationship; their grain-agent activity is classified as Commission Agent services under Business Auxiliary Services and is covered by the notification exempting commission agents from service tax, and a trade notice should be issued to inform the trade.

Single registration and return for multiple taxable services - registration must be issued promptly and declarations accepted without probing.
Service providers rendering multiple taxable services may apply once in Form ST-1 listing all services and obtain a consolidated Certificate of Registration in Form ST-2; a single Form ST-3 return suffices with separate columnar details per service. The jurisdictional Superintendent must accept the ST-1 declaration without questioning its correctness, verify the application, and grant registration within the period prescribed by the Rules or the registration will be deemed granted.

E-filing of service tax returns extended to all taxable services; procedures, verification and penalty assurance for technical failures.
The Board extends e-filing of ST-3 returns to all taxable services, conditioned on assessees having and using the 15 digit STP code in challans (or furnishing challan copies if not previously used). The circular sets application timing, Commissioner-designated contacts, issuance of user id/password, download and submission procedures, generation of a computer-generated acknowledgement tied to STP code and payment details, and bank-data verification; it provides an assurance against invoking the statutory penalty for first-time e-filing failures but not for non-payment or mis-declaration, and requires manual filing if acknowledgement is not obtained within the prescribed period.