70. Furnishing of Returns.
(1) 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 and with such late fee
fee not exceeding two thousand rupees, for delayed furnishing of return, as may be prescribed.
(2) The person or class of persons notified under sub-section (2) of section 69, 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.
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