Service Tax Amendment: extended ST-3 filing deadline and mandated a comprehensive revised ST-3 return format for reporting and CENVAT details. Amendment to the Service Tax Rules, 1994 extends the submission date for Form ST-3 for the quarter after 1 July 2012 and substitutes Form ST-3 with a comprehensive revised return requiring identification particulars, classification of liability as provider or recipient, declaration of exemptions and abatements, detailed quarterly/monthly service-wise value reporting, separate provider/receiver schedules, tax payments and adjustments (including CENVAT credit utilization), arrears/interest/penalties with source documents, and dedicated schedules for Input Service Distributors and cess accounting, together with extensive completion instructions and an annexure listing taxable services.