https://www.taxtmi.com/article/detailed?id=1920 From 1 July 2012 the service tax regime adopted a negative list, so registration certificates state services as "Other than in the negative list" and registrants must amend ST 1 and submit supporting documents. A single accounting code applies post 1 July while pre 1 July liabilities remain under earlier codes. The threshold exemption is inapplicable where the recipient pays under the reverse charge mechanism. The limitation to issue show cause notices was extended to eighteen months. Billing timelines and rules for adjustment of excess payments were revised, and the ST 3 return due 25 October 2012 covered 1 April-30 June 2012. en-us Fri, 12 Oct 2012 18:41:21 +0530 Wed, 11 Feb 2026 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1920 From 1 July 2012 the service tax regime adopted a negative list, so registration certificates state services as "Other than in the negative list" and registrants must amend ST 1 and submit supporting documents. A single accounting code applies post 1 July while pre 1 July liabilities remain under earlier codes. The threshold exemption is inapplicable where the recipient pays under the reverse charge mechanism. The limitation to issue show cause notices was extended to eighteen months. Billing timelines and rules for adjustment of excess payments were revised, and the ST 3 return due 25 October 2012 covered 1 April-30 June 2012. Articles Service Tax Fri, 12 Oct 2012 18:41:21 +0530 https://www.taxtmi.com/article/detailed?id=1920