Adjustment of excess service tax payments permitted with conditions and limits, and revised returns allowed to correct mistakes. Amendments clarify that for sponsorship service provided to an Indian body corporate or firm, the recipient is liable; permit an 'intimation' in lieu of or alongside application forms; allow adjustment of excess service tax payments against succeeding liabilities subject to specified conditions and limits and mandatory intimation to the jurisdictional Superintendent; authorise submission of a revised return in Form ST-3 within a limited period with the revised submission date as the relevant date for recovery; and amend Forms ST-1, ST-2 and ST-3 to revise documentary and acknowledgement requirements.