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TMI BlogREVISED ST-3 RETURNX X X X Extracts X X X X X X X X Extracts X X X X ..... REVISED ST-3 RETURN X X X X Extracts X X X X X X X X Extracts X X X X ..... .400000/- only but neither the company charged service tax in its bill nor the amount was paid to the Department, and the company had filed nil service tax return accordingly. In the March 2014 the company received a show cause notice from department regarding non payment of service tax, thereafter the service tax amount was paid alongwith interest. In this regard I want to know that is there an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y procedure to file a revised return for the period Oct 2012 - March 2013, since the amount of service tax paid by the assessee pertains to F. Y. 2012-2013. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Dear Sir, The revised return is to be filed within 90 days from the date of filing the original return. Regards, M. Govindarajan Reply By Naveed S: The Reply: Generally, ST-3 returns are fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for providing information relation to services availed/provided and mainly for ascertaining and making service tax payments thereon. In your case, the service tax amount with interest relating to the F.Y. 12-13 is paid in the F.Y. 13-14 i.e. in the next financial year; after detection by the department and issuance of SCN. Also, such service tax payments were made after expiry of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax / revised service tax period (as explained above). Hence, filing of revised ST-3 return not applicable in your case. Reply By Pradeep Khatri: The Reply: Dear Ravi Soni, We have gone through your query and in our opinion, you cannot revise your return now due to following two reasons, namely:- * The revised return is required to be furnished within 90 days, if the original return was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within due time. * If Department detects any unpaid amount of service tax, then, you are not eligible for revising the returns. You would have to show the detected amount of tax in current period's return. This is for your kind information. Regards, Team YAGAY & SUN (Consultants - Indirect Taxation) Reply By Ashish Chaudhary: The Reply: Original Return cannot be revised after 90 day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Only option is to show the amount paid along with interest in the current ST-3 under the heading "Arrear of Service Tax paid" X X X X Extracts X X X X X X X X Extracts X X X X
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