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<h1>India Amends Service Tax Rules: New ST-3 Return Form for Advance Payments, CENVAT Credit, and More Categories</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 31/2008 to amend the Service Tax Rules, 1994. These amendments, effective upon publication, modify the ST-3 Return Form. Key changes include the addition of sections for reporting advance service tax payments, adjustments of previously paid amounts, and details related to CENVAT Credit Rules, 2004. New service categories are also added to the annexure, including information technology software services, management of investment under ULIP schemes, stock exchange services, and others. These updates aim to streamline the reporting and compliance process for service tax assessees.