20 December 2014
can anyone tell me. .... why is 2nd revised return is not allowed to file because in rule 7b of service tax .... there isn't any restrictions on 2nd revised return
An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under rule 7. Rule 7 deals with original return. Original return does not mean revised return. Hence service tax return can be revised only once. Also see FAQ from ACES website from link given below:
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