Service tax return - st 3

Dear Friends,

I have one query about Service Tax Return filling....

I heard that from this fiscal year 2011-12 the Service Tax Return should be filled as Excise Return.... means,

all the services provided and billed with tax thereon should be considered in the ST 3 return and no provision for

receipt and payment basis of Service Tax...

Till last year what was the procedure.... If someone provides service to his or it's customer and billed the amount of service with tax thereon and he or it didn't get the money till filling of Service Tax Return, then he or it will not pay or show 

the serivce in the ST 3 return....

But from this year services provided are considered as whole turnover and should be shown and pay service tax, no matter whether you get the payment from your customer or don't get....

My Question is, is this a right way to file the Service Tax Return... and what is the latest notification???

Waiting for your positive Response

Thanks & Regards

Rahul Kulkarni