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As per existing service tax  rules ,every assessee has to file their half yearly return for period 1st April to 30 September on or before 25th October and 2nd half yearly return for period 1st October to 31st March by 25th April every year .But this year, period for first half yearly return for service tax has been cut short to quarter and now service tax return is to be filed for period 01.04.2012 to 30.06.2012 only or or before 25.10.2012. 25.11.2012(extended vide ordr no 3/2012 dated 15/10/2012)

In our view this change is temporary arrangement and this has been done to settle the issue arises due to implementation of negative list regime .As you aware that wef 01.07.2012 negative list regime has been started and there is a single code has been notified to deposit service tax for all the services wef 01.07.2012, so there is no idea to get return filed with individual service detail . Therefor service tax  return has been bifurcated in two part ,i e before negative regime up to 30.06.2012 and after negative service list ie wef 01.07.2012.
what about return for the period wef 01.07.2012 to 30.09.2012  has not been disclosed or notified . we will inform you as and when there is any progress in that regard.

Further on CBEC official site a notice has been  shown to all visitors. 

All Service Tax assessees are hereby informed that they will not be able to file ST 3 returns in ACES now and have to wait until the modified version of ST 3 Form is made available in a few weeks. Please revisit ACES website(http://www.aces.gov.in) for further information. Inconvenience caused is regretted.

However on ACES.gov.in where online return is actually filed ,no such notice has been shown and return page is also loaded fine.

But what is this new return format ST_3 and when this has been notified and or when it will be notified , no clues .

Any how ,first service tax return  period has been cut short  for financial year 2012-13 to three months 01.04.2012 to 30.06.2012 from earlier 01.04.2012 to 30.09.2012 to be filed by 25.10.2012.

Notification in this regard is given here under for your ready reference.


NOTIFICATION NO. 47/2012 ST, DATED 28-9-2012

In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-

1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2012.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 7, in sub-rule (2), the following proviso shall be inserted, namely:-

"Provided that the Form 'ST-3' required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only."

Update  : New service tax return form ST-3 for the period 01.07.2012 to 30.09.2012 notified and due date 25.03.2013
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Service Tax Rate Chart Wef 01.06.2015 on all Services
SERVICE TAX RETURN DUE DATE ON 25.10.2012 PERIOD UP TO 30.06.2012 ONLY Reviewed by RAJA BABU on 9/29/2012 Rating: 5 As per existing service tax  rules ,every assessee has to file their half yearly return for period 1st April to 30 September on or before...


  1. thanks simple tax for update , today you have sent to many update ,but all are important . Your service are very good and up to date ,and free to .But we wish you should send all update ,you missing some updates, why it is so?

  2. For the period 01.04.2012 to 30.06.2012 ST3 return can be filed online in the old form itself. Am I right in thinking so?

  3. God alawaya shower bless........who perform social jobs on behalf of god

    no ward to say anything such good jobs perfprm by your simple tax india


  4. Thank u for your update news regarding service tax half yearly return.

  5. thanks a lot simple tax

  6. Can any one advise me how can i know negative list regime if any one has details kinly send me to my mail ID: srirama.sampath@gmail.com

    1. you should read the all the post given under drop down list under service tax heading

  7. Above notification of 3 months is only for other than negative list introduced wef 01.07.2012 or all services?
    what about ST3 filing period of existing services - which are not included from 01.07.2012?

    mail to vishwajeet@vertexcorp.com

    1. wait ,no decision yet , we will inform you later