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    <title>Amends the Service Tax Rules, 1994</title>
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    <description>Amendments clarify that for sponsorship service provided to an Indian body corporate or firm, the recipient is liable; permit an &quot;intimation&quot; in lieu of or alongside application forms; allow adjustment of excess service tax payments against succeeding liabilities subject to specified conditions and limits and mandatory intimation to the jurisdictional Superintendent; authorise submission of a revised return in Form ST-3 within a limited period with the revised submission date as the relevant date for recovery; and amend Forms ST-1, ST-2 and ST-3 to revise documentary and acknowledgement requirements.</description>
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