TMI BlogExtensions should be made for reasonable period to avoid repetitive extensions – second article .X 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 – second article . - By: - C.A. DEV KUMAR KOTHARI - Service Tax - Dated:- 12-1-2012 - - In article under similar title that is Extensions should be made for reasonable period to avoid repetitive extensions. - Filing of Service tax return webhosted on December 31, 2011 at http://www.taxmanagementindia.com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /visitor/detail_article.asp?ArticleID=1556 the author has expressed that administrative orders or notifications allowing extension of period to meet some statutory requirements should be made for a reasonable period. In that article a short extension was discussed. Now we find that on the same matter further extension is allowed through the following notification, which is reproduced with hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h-lights added by the author: Notification - Service Tax - ST 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 9 th January 2012 ORDER NO 1 /2012 Service Tax In exercise of the powers conferred by Rule 7(4) of the Service Tax Rules 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 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 6 th January 2012 to 20 th January 2012. This is being done in view of the fact that assessees are facing problems in electronic filing of returns due to various reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. (Deepankar Aron) Director (Service Tax) CBEC, New Delhi To Chief Commissioners of Central Excise Customs (All) Chief Commissioners of Central Excise (All) Director General of Systems Director General of Service Tax Commissioners of Service Tax (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll) Commissioner (DPPR), Delhi --x We find that the new notification has also been issued (on 09.01.2012) that is three days after the earlier extended limitation lapsed on 06.01.2012. The earlier notification was also issued belatedly as discussed in earlier article. The taxpayers can reasonably expect that the government should allow extensions at least few days before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the last day fixed which is being extended. However, we find that notifications are many times issued after the lapse of limitation fixed earlier under law or by way of some notification or order as the case may be. We also find that this time again a short extension of 14 days in total and 10 working days has been granted. Out of these ten working days there can be some more holidays in some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of country. For example, 12 th January ,2012 has been declared a public holiday by the West Bengal Government vide the notification reproduced below: GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT AUDIT BRANCH No. 261-F(P) Date 09.01.2012 NOTIFICATION In exercise of the power conferred under Section 25 of the Negotiable Instruments Act, 1881 (XXVI of 1881) read with explanation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereunder and also Government of India, Ministry of Home Affairs Notification No. 20/25/56-Pub(I), dated the 8th June, 1957, the Governor is pleased to declare Thursday, the 12th January, 2012, the birthday of Swami Vivekananda as a Public holiday. This is in partial modification of earlier Notification No. 10972-F(P) dated 7.12.11. A. K. Das Joint Secretary to the Government of West B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Finance Department Therefore, at least in West Bengal one working day has further been reduced. We also find that due to chilling cold waves, rains and fog, public is finding difficult to work. The climatic conditions are also causing interruption in of internet connectivity and communication difficulties and delays. By delay in issuing notification by three days taxpayer pub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic were kept on tenterhook, { Idiom: on tenterhooks - i n a state of uneasiness, suspense, or anxiety}. And then a short extension of ten working days (nine for West Bengal Public) has been allowed. This is not a proper and justified administrative policy. The Government should take a reasonable view and allow extension for some reasonable period of time. Repeated extensions of shorter durati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on also results into expectation of further extension in the mind of concerned persons, and particularly so when we find that difficulties are also to some extent attributable to the infrastructure of the Government ( particularly the concerned websites facing difficulties or heavy congestion etc.) and small tax payers who do not have adequate infrastructure. Allowing short extensions, can be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as immature decisions due to ignoring factual position and also lack of foresight. We must learn from such experience. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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