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TMI BlogReturnsX X X X Extracts X X X X X X X X Extracts X X X X ..... ST-3 . For the half year ending 30 th September return shall be submitted by 25 th October. For the half year ending 31 st March, return shall be submitted by 25 th April. Centre Board of Excise Custom can extend the period of filing return by such period as deemed necessary under circumstances of special nature, which should be specified in the order granting extension. Return in case of provisional assessment Where a person is allowed to assess the service tax on provisional basis, he has to file a statement giving details of difference between service tax deposited and service tax liability to be paid for each month in Form ST-3A alongwith a return in Form ST-3 and relevant documents. . Where to file t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly he is allowed to file a single service tax return in form ST-3 . However, he has to furnish the details of all the services separately in return. Where a person took single registration for multiple locations Where a single registration has been taken for multiple locations, the assessee is required to file single ST-3 return. However, for every registered premise under a single registration, information / details of taxable services and tax payable thereon shall be provided separately in return. ================ D. Penalty for Non Filing or Late filing of Return Section 70 and Rule 7C(1) With effect from 12-5-2007, Finance Act, 2007 has prescribed specific provision for penalty for non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E. Revision of Service Tax Return Earlier there was no provision in the Act or rules for revising the return which has been filed earlier and found incorrect later by the assessee. Now a new provision ( Rule 7B ) has been incorporated in the rules to provide provisions of filing a revised return. Accordingly, in case there is a mistake or omission in the original return, a revised return can be filed with in a period of 90 days from the date of filing of original return, As per the provisions of rule 7B a return can be revised only if the original return has been filed under rule 7 . Further, for the purpose of limitation of time period for raising demand and recovery of dues, the time limit will commence from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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