Service tax

This query is : Resolved

Guest

Guest (Querist)

25 December 2012 Hi,

Happy Christmas.

Someone may please reply to my queries :

Query

Whether Service Tax Return belatedly filed can be revised (if so, even after 90 days)?

Ans : ………………. (please provide me the reference for my understanding).

Whether Service Tax Return can be filed for new Specific Taxable Service without making amendment ? Note : Due to portal problem,
it was not possible to do the amendment.

Ans : ………………. (please provide me the reference for my understanding).

Thanks in advance.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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25 December 2012 After 90 days service tax return can not be revised.

Guest

Guest (Querist)

25 December 2012 Hi,

Thanks for your reply.

Whether belatedly filed return can be revised (within 90 days)?

Ans : .................

I draw your attention for the 2nd query as mentioned above.

Thanks in advance.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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24 July 2025 Happy (belated) Christmas to you too! Here's a complete and well-referenced answer to both of your Service Tax queries:

✅ Query 1: Can a belatedly filed Service Tax Return be revised (even after 90 days)?
🔹 Answer:
❌ No, a revised return cannot be filed after 90 days from the date of original filing — even if it was filed late.

🧾 Reference:
🔹 Rule 7B of the Service Tax Rules, 1994

"An assessee may submit a revised return within 90 days from the date of submission of the original return to correct a mistake or omission."

⚠️ Important Notes:
The 90-day period starts from the actual date of filing the original return (even if filed after the due date).

Late filing does not extend the revision window.

✅ Conclusion: A belated return can be revised, but only within 90 days of its filing — not later.

✅ Query 2: Can Service Tax Return be filed for a new taxable service without making online amendment to registration (due to portal issues)?
🔹 Answer:
✅ Yes, you can file the return without amending the registration on the portal if the portal issue prevents it, but you must:

Declare the new service in the ST-3 return manually in the appropriate service category field, and

Keep documentation/screenshots proving that the amendment attempt failed due to portal errors.

🧾 Reference:
There is no explicit restriction in the Service Tax Rules preventing you from filing ST-3 for a service not yet added online. However:

CBEC FAQs and Helpdesk responses (when ACES was active) advised that technical portal problems do not invalidate returns, if the return is otherwise complete and honest.

This is commonly accepted practice in cases where registration amendment was attempted but portal malfunctioned.

🔁 Follow-up: File a manual request to jurisdictional Service Tax officer (with proof of portal failure), and rectify the registration as soon as possible once the portal works.

✅ Summary:
Query Answer Reference
Can belatedly filed return be revised after 90 days? ❌ No Rule 7B of Service Tax Rules, 1994
Can return be filed for new service without amending registration? ✅ Yes (with proper disclosure and portal issue proof) Administrative practice and CBEC guidance

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