Annual return requirement expands: revised filing, revision window and per day late fee provisions imposed for service taxpayers. Revises Service Tax Rules, 1994 to (i) redefine legal services classification and omit a listed item; (ii) extend simplified threshold provisions to include one person companies and Hindu Undivided Families and update a cross reference to the Central Excise Rules, 2002; (iii) prescribe a taxable percentage for certain single premium annuity policies; and (iv) introduce a mandatory annual return with specified due date, exemption by notification, a one month revision window for timely filers, and a per day late filing charge subject to a maximum where returns are filed late.