Service Tax (Amendment) Rules, 2008 - Self Adjustment of Advance Service Tax, Period of revised return and reduction of penalty for non filing of NIL return

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..... eturn TO BE PUBLISHED IN PART II SECTION 3 SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 1 ST MARCH, 2008 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi the 1 st March, 2008 Notification No. 4/2008-Service Tax G.S.R. (E). In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1 .....

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..... Provided that the assessee shall,- (i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act."; (b) in sub .....

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