Returns [Section 70, Rule 7, Rule 7B & Rule 7C of the Service Tax Rules, 1994] :

Section 70(1) inter alia provides that every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency as may be prescribed. Rule 7 of the Service Tax Rules, 1994 prescribes the form, manner and frequency of furnishing the return.

Section 70(2) provides that the person or class of persons notified under sub-section (2) of section 69 shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed.