https://www.taxtmi.com/notifications?id=255 The amendment defines "half year" and "quarter", expands who is the person liable for service tax for telephone, insurance and clearing and forwarding services, prescribes registration in Form ST 1 within thirty days with centralised billing options and deemed registration if ST 2 is not issued within seven days; replaces payment timing to require monthly payment by the 25th (with a quarterly option for individuals/proprietorships/partnerships), prescribes deposit via Form TR 6, allows pro rata adjustments and provisional assessments with Form ST 3A, grants an air travel agent election to pay on basic fare basis, deems clearing agent value as gross remuneration, and mandates half yearly returns in Form ST 3/ST 3A. en-us Wed, 07 Oct 1998 00:00:00 +0530 Thu, 12 Jan 2012 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=255 The amendment defines "half year" and "quarter", expands who is the person liable for service tax for telephone, insurance and clearing and forwarding services, prescribes registration in Form ST 1 within thirty days with centralised billing options and deemed registration if ST 2 is not issued within seven days; replaces payment timing to require monthly payment by the 25th (with a quarterly option for individuals/proprietorships/partnerships), prescribes deposit via Form TR 6, allows pro rata adjustments and provisional assessments with Form ST 3A, grants an air travel agent election to pay on basic fare basis, deems clearing agent value as gross remuneration, and mandates half yearly returns in Form ST 3/ST 3A. Notifications Service Tax Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/notifications?id=255