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of <h1>Service Tax Rules Amended: New Self-Assessment Memorandum in Form ST-3 Requires Compliance with Section 75 of Finance Act</h1> The Central Government has amended the Service Tax Rules, 1994, effective from October 9, 2001, under Notification No. 10/2001-Service Tax. The amendment modifies Form ST-3 by replacing the declaration section with a 'Self-Assessment Memorandum.' This memorandum requires assessees to declare that their particulars align with maintained records, that service tax has been correctly assessed and paid per legal provisions, and that any applicable interest for delayed payments has been deposited as per section 75 of the Finance Act. The form includes spaces for the date, name, and signature of the assessee or their authorized representative, along with an acknowledgment section for receipt by the Superintendent of Central Excise.
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