<h1>Service Tax Changes: Advance Payments Allowed, Revised Returns Deadline Extended, New Penalties, and Export Rules Updated.</h1> Effective March 1, 2008, several procedural changes in service tax regulations were implemented. Advance payment of service tax is now permitted with required notification to the Superintendent. The period for filing revised returns has been extended from 60 to 90 days, and penalties for late filings may be reduced by central excise officers. Services related to management, maintenance, repair, technical testing, and certification performed remotely for goods or properties outside India will be considered exports. Additionally, new rules have been established for the publication of names of individuals who intentionally evade or fail to pay service tax.