Kindly remove my confusion as to whether a belated service tax return can be revised or not?? I have got following two different opinions-

I)A service tax return can be filed under Sec.70(1) of the Finance Act, 1994 (“Act”) Furnishing of returns. — [(1)] Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency [ “SECTION [70.and with such late fee not exceeding [twenty thousand rupees,] for delayed furnishing of return, as may be prescribed.]”
Its apparent from the above that the Sec.70(1) of the Act governs both the return filed within the due date and the belated one.
Therefore,a Service Tax return which is filed after the due date, as prescribed under Rule 7C of the Service Tax Rules, 1994 (“Rules”) is also a return filed under Rule 7 of the Rules read with Sec.70(1) of the Act. Hence, a belated Service Tax Return may be revised as per Rule 7B of the Service Tax Rules, 1994.

II)As per 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. Means thereby, a revised return can not be revised again. Similarly, a belated return can not be revised under rule 7B.

Dear Members,

I want to know that when is service tax not applicable to the clearing and forwarding agent and goods transport agency?

Dear Anyone,

Plz help me.

I have paid all the Service Tax payments upto Feb - 2013. But I have not filed the Returns from June - 2012 to Feb - 2013.

Plz help me.

Due date for return of service tax for the period of oct 12 to march 13, and when will be the st3 form will be updated on site?
And whether after 1st July return are to be made quarterly or half yearly?

Our company is into trading of IT and Consumer Electronic Goods ie laptops, desktop, printers and get order from all over India to supply the product. Before dispatching the goods ie laptops/printer our company uses a polythene ie thinner to cover the product and if box received from our supplier is in damaged condition then uses cello tape so that the same does not get damaged and product is intact. We do not charge anything extra from the customer to cover the product but just as an extra security measure do this activity and incur Packing Expense for it.

Now, a question arises whether this is taxable service under service tax act under the category Packaging Service?

Dear Experts

Many of clients have only small a mount of turnover i.e below 10 Lacs.

And filing of service tax return is mandatory but my query is that how this small amount of gross receipts to be shown in st3 . And whather any exemption notification no. to be shown in st3. Pl clarity...thanks

Sir,
my Query is that under reverse charge mechanism when the liability to pay service tax arise on the service receiver, when he book the bill or make the service payment to service provider.

please let me confirm that what is the general rule under law and what happens in general practice in companies.

Thanks
Manish Mittal

if a firm register under service tax after crossing limit of 10 lac amount of service tax.
how should it pay service tax ?
- on exceeding amount only or
- on full amount from beginning or
- it should pay for invoice raised only after registration ?

As a service receiver, whether we can avail credit on receipt of bill (service completed) from service provider or only after making payment towards the bill.

regards

Sadhasivam C.

i want to know that can we take credit of service tax on reimbursement of expense even if invoice is not on our name? legally.

some of person said that we cannot take credit because invoice is not on our name. is it correct?

please help to clear my concepts.

Thanks