TMI BlogREVISED ST-3 RETURNX X X X Extracts X X X X X X X X Extracts X X X X ..... A Private Limited Company got registered with Service Tax Dept in F. Y. 2011-2012 and during this financial year it had paid the service tax amount and filed the return accordingly. In F. Y. 2012-2013 the company provided services amounting to Rs.400000/- only but neither the company charged service tax in its bill nor the amount was paid to the Department, and the company had filed nil service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax return accordingly. In the March 2014 the company received a show cause notice from department regarding non payment of service tax, thereafter the service tax amount was paid alongwith interest. In this regard I want to know that is there any procedure to file a revised return for the period Oct 2012 - March 2013, since the amount of service tax paid by the assessee pertains to F. Y. 2012-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Dear Sir, The revised return is to be filed within 90 days from the date of filing the original return. Regards, M. Govindarajan - Reply By Naveed S - The Reply = Generally, ST-3 returns are filed for providing information relation to services availed/provided and mainly for ascertaining and making service tax payments thereon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In your case, the service tax amount with interest relating to the F.Y. 12-13 is paid in the F.Y. 13-14 i.e. in the next financial year; after detection by the department and issuance of SCN. Also, such service tax payments were made after expiry of the service tax / revised service tax period (as explained above). Hence, filing of revised ST-3 return not applicable in your case. - Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Pradeep Khatri - The Reply = Dear Ravi Soni, We have gone through your query and in our opinion, you cannot revise your return now due to following two reasons, namely:- The revised return is required to be furnished within 90 days, if the original return was filed within due time. If Department detects any unpaid amount of service tax, then, you are not eligible for revising the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. You would have to show the detected amount of tax in current period's return. This is for your kind information. Regards, Team YAGAY SUN (Consultants - Indirect Taxation ) - Reply By Ashish Chaudhary - The Reply = Original Return cannot be revised after 90 days. Only option is to show the amount paid along with interest in the current ST-3 under the heading Arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear of Service Tax paid - REVISED ST-3 RETURN - Query Started By: - RAVI SONI Dated:- 31-3-2014 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion 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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