https://www.taxtmi.com/circulars?id=2815 Consolidates procedural requirements for service tax administration: mandatory registration and separate registration for input service distributors; monthly/quarterly payment schedules with mandatory e payment for taxpayers exceeding the prescribed payment threshold; invoicing and consignment note particulars to enable CENVAT credit; half yearly ST 3 returns with e filing and provisions for revised returns; self and provisional assessment mechanisms; CENVAT credit rules clarifying non availability of credit to consignor/consignee for GTA services beyond place of removal and admissibility criteria for input services; audit, interest, penalty, adjudication, revision and appeal frameworks are specified. en-us Thu, 23 Aug 2007 00:00:00 +0530 Thu, 05 Jan 2012 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2815 Consolidates procedural requirements for service tax administration: mandatory registration and separate registration for input service distributors; monthly/quarterly payment schedules with mandatory e payment for taxpayers exceeding the prescribed payment threshold; invoicing and consignment note particulars to enable CENVAT credit; half yearly ST 3 returns with e filing and provisions for revised returns; self and provisional assessment mechanisms; CENVAT credit rules clarifying non availability of credit to consignor/consignee for GTA services beyond place of removal and admissibility criteria for input services; audit, interest, penalty, adjudication, revision and appeal frameworks are specified. Circulars Service Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2815