Can anyone tell me the date by which revise service tax return can be filled for the 1st half - F Y 2012-13.
Also let me know the date from which interest has to be calculated on service tax if return is already filed & such return has to be revised & the service is for the month of June' 12.
Thanks in advance
Amruta
Revised return can be filed within 90 days of filing of return. Maximum penalty can be imposed of Rs. 20000/-.
Can revised ST3 be filed if the original ST3 is not submitted within due date but done so after payment of interest/penalty.
In direct taxes, it is settled law, a belated return cannot be revised.
regards,
O P Bagla & Co LLP
New Delhi
CA Inter
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Shaswat initial support private limited
Ahmedabad
CS
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