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of <h1>Amendments to Service Tax Rules 1994: Changes in Sponsorship Services, Application Forms, Excess Payments & Return Revisions</h1> The notification amends the Service Tax Rules, 1994, effective from April 1, 2007. Key changes include the substitution of sub-clause (vii) in rule 2 regarding sponsorship services, modifications in rule 4 related to application forms, and adjustments in rule 6 for excess service tax payments. A new rule, 7B, allows for the revision of returns within 60 days. Amendments to Forms ST-1, ST-2, and ST-3 clarify registration and return submission procedures. These changes aim to streamline service tax processes and provide clarity on excess payment adjustments and return revisions.
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