SECTION 70 OF THE FINANCE ACT, 1994 READ WITH RULE 7(4) OF THE SERVICE TAX RULES, 1994 - FURNISHING OF RETURNS - DATE OF FILING ST RETURN EXTENDED TILL 6-1-2012
ORDER NO. 3/2011 - SERVICE TAX [F. NO. 137/99/2011 - SERVICE TAX], DATED 29-12-2011
In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 1994 read with notification No. 48/2011-Service Tax dated 19th October 2011, Central Board of Excise and Customs hereby extends the date of submission of half yearly return for the period April 2011 to September 2011, from 26th December 2011 to 6th January 2012.
This is being done in view of the fact that assessees are facing problems in electronic filing of returns due to various reasons.
Service Tax return period for Financial year 2012-13 First half yearly period has been reduced to 01.04.12 to 30.06.2012 and due date remains the same 25.10.2012. For More details read the link.