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<h1>Central Government Amends Service Tax Rules 1994: New Definitions, Procedures, and Compliance Forms Effective October 16, 1998</h1> The Central Government amended the Service Tax Rules, 1994, effective from October 16, 1998. Key changes include defining 'half-year' and 'quarter' periods, specifying entities liable for service tax in telecommunications and insurance sectors, and revising registration and payment procedures. Entities must register within 30 days of service commencement, with options for centralized or separate registrations based on billing systems. Service tax payments are due by the 25th of the following month or quarter. The amendments also introduce provisional tax assessments and adjustments for overpaid taxes. New forms for registration and returns, including Form ST-3, are introduced to streamline compliance.