Service Tax — Filing of ST-3 Returns by registered post - Service Tax - 6/2002

Service Tax — Filing of ST-3 Returns by registered post Trade Notice No. 6/2002, dated 23-1-2002 of the Madurai-2 Commissionerate In partial modification of the general practice in force, with reference to the Trade Notice 43/2001, dated 26-6-2001, regarding filing of ST-3 returns, this office hereby, after considering the representations from the Trade and Associations, permits the Service Tax assessees, who may find it difficult to file the said returns in person, to file the returns with the concerned Divisional Office by Registered Post. While the Department will ensure to acknowledge such receipts, the assessees in turn, also should stick on to the due date and ensure that the returns reaches the Divisional Office on or before the due date. For information and guidance please.