Advance Service Tax payment permitted with required intimation and adjustment; revision period extended and penalty relief for nil returns. The Amendment permits voluntary advance payment of service tax and adjustment against subsequent liabilities; payers must intimate the jurisdictional Superintendent within fifteen days and disclose advances and adjustments in the subsequent return under section 70. It raises the monetary threshold in rule 6(4B)(iii), extends the revised return period under rule 7B to ninety days, and authorises reduction or waiver of penalty under rule 7C where gross service tax payable is nil and sufficient reason exists for non-filing.