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    <description>The notification substitutes Forms ST-1, ST-2 and ST-3 in the Service Tax Rules, 1994, prescribing standardized formats: Form ST-1 for registration applications (including PAN, constitution, registrant category, premises and centralized registration/ISD details), Form ST-2 as the registration certificate (listing PAN, Service Tax Code, taxable services and premises with departmental premises code and non-transferability), and Form ST-3 as the half-yearly return format requiring itemised receipts, tax and education cess payments, cenvat and education cess credit particulars, ISD distribution records, unpaid amounts disclosure and a self-assessment declaration.</description>
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