Service tax payment rules: cheque presentation deemed payment upon bank presentation subject to realization and revised return form introduced. Rule 2 expands taxable scope to include life insurance and to treat services provided by non-residents without an Indian office as taxable in relation to the recipient in India. Rule 6 adds sub-rule (2A) deeming cheque presentation to the designated bank as the date of payment for service tax, subject to realization. The notification replaces Form ST-3 with a revised return requiring month-wise values and realisations, service tax payable, adjustments under rule 6(3), interest, payment mode details, supporting challan/journal references, a self-assessment declaration and official acknowledgement.