Amends ST-3 Return Form

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....In exercise of the powers conferred by section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2008. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rul....

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....7) "(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A). ". (b) in item (b), after sub-item (ii)and the entries relating thereto, the following shall be inserted, namely,- Month/Quarter** Apr/ Oct May/ Nov June/ Dec July/Jan Aug/Feb Sept/Mar (1) (2) (3) (4) (5) (6) (7) "(iia)by adjustment of amount earlier paid in advance a....

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....ay an amount equivalent to CENVAT Credit attributable to inputs and input services used in or in relation to manufacture of exempted goods or provision of exempted service (Y/N). (iv) after serial No. 5A and the entries relating thereto, the following shall be inserted, namely,- "5AA Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004 Month Apr/ Oct May/ Nov June/ Dec Ju....

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....it utilized=(i+ii+iii+iv+v +vi) ". (vi) in the Annexure to instruction, the following shall be inserted in the end, namely,- Service Sub-clause No. "Information technology software services for furtherance of business or commerce. (zzzze) Management of investment under unit linked insurance business (ULIP) scheme (zzzzf) Stock exchange services (zzzzg) Services provided by a rec....