TMI BlogExtensions should be made for reasonable period to avoid repetitive extensions. - Filing of Service tax returnX X X X Extracts X X X X X X X X Extracts X X X X ..... Extensions should be made for reasonable period to avoid repetitive extensions. - Filing of Service tax return - By: - C.A. DEV KUMAR KOTHARI - Service Tax - Dated:- 31-12-2011 - - Extensions for compliance: Many time due to several reasons it is found that the time limit prescribed under law for making compliance is not enough. In some circumstances, the public may find it difficult to make compliance. Therefore, generally law provides that the concerned / empowered authority can by general or specific order extend the time for compliance. While extending the time it is desirable that reasonable assessment should be made and then the period should be extended in a reasonable manner to give effective relief to the public/ taxpayer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Short extensions may require repeated extensions. This can be avoided by adopting practice of reasonable extension. However, many times we find that extensions are ordered for short duration and then again extension is to be orders. E-filing of service tax return: From Service Tax Rules 1994 - Rule 7 about returns reads as follows:: Rule 7 . Returns (1) Every assessee shall submit a half-yearly return in Form `ST-3' or ` ST-3A' , as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return. (2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year. [(3) Every assessee shall submit the ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf-yearly return electronically .] [( 4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order.] Observations of author: It seems that the requirement of filing return in triplicate is now redundant after mandatory e-filing of half-yearly return w.e.f. six month ending 30.09.2011. therefore, sub-rule (1) need to be amended suitably. e-filing of returns is now mandatory for all type of service tax assessee. Many of them are in category of very small and small service providers and do not have sufficient infrastructure and facilities. Many are located in interior area where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adequate facilities are not available. Due date of filing of e-return for half year ended 30.09.2011 was fixed at 25.10.2011 which was extended to 26.12.2011. Now the date has been further extended to 06.01.2012. Thus there is extension of only nine working days. The extention is vide ORDER NO 3 /2011 Service Tax dated 29 th December 2011. Thus the extension order was passed three days after the earlier extended date lapsed on 26.12.2011. The reason for extension has been expressed in the following words: This is being done in view of the fact that assesses are facing problems in electronic filing of returns due to various reasons . In view of the reasons it was desirable to extend the period for sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly longer duration of say at least thirty days. Text of relevant notifications are reproduced below with highlights for analysis. F. No. 137/99/2011 Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs, New Delhi, the 29 th December 2011 ORDER NO 3 /2011 Service Tax 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 19 th 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 26 th December 2011 to 6 th January 2012. This is being done in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the fact that assessees are facing problems in electronic filing of returns due to various reasons. F. No. 137/99/2011 Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi dated the 20th October 2011 ORDER NO. 1 /2011 Service Tax 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 19 th 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 25 th October 2011 to 26 th December 2011. This is being done in view of the fact that the e-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of service tax returns for all class of service tax assesses has been made mandatory for the first time vide notification no. 43/2011- Service Tax dated 25.8.11, as such leaving less time for the trade to adjust to the requirement of e-filing. Director (Service Tax) CBEC, New Delhi Notification - Service Tax - ST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) ***** Notification No. 48/2011 Service Tax New Delhi, the 19 th October 2011 27 th Asvina, 1933 (Saka) G.S.R. 771(E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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 (Fifth Amendment) Rules, 2011. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994 ,- (a) in rule 4 after sub-rule (1), the following sub-rule shall be inserted namely:- (1A) For the purposes of sub-rule (1), the Central Board of Excise and Customs may, by an order specify the documents which are to be submitted by the assessee alongwith the application within such period, as may be specified in the said order . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) in rule 7, after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order . (c) in Form ST-3, under the heading Introduction to File the Form , under the sub-heading A. General Instructions , after instruction at Sl. No. (iii), the following serial number shall be inserted, namely:- (iv) For the purposes of this Form, the words received /paid used herein shall be construed as received or receivable /paid or payable , as the case may be, in terms of the Point of Taxation Rules, 2011 . [F. No. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/99/2011 Service Tax] (Deepankar Aron) Director (Service Tax) Note.- The principal rules were notified vide notification No. 2/1994 Service Tax dated the 28 th June 1994, published in the Gazette of India, Extraordinary, Part II, section 3, Sub-section (i), vide number G.S.R. 546(E), dated the 28th June, 1994 and were last amended by notification No. 43/2011 - Service Tax, dated the 25 th August, 2011, vide number G.S.R. 642 (E), dated the 25 th August, 2011. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... 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