I need the guidance regarding revision of Service tax Return.
As per rule 7B of the service tax Rules, 1994, in order to correct a mistake or omission left in the original returns, an assessee may submit a revised return within a period of 90 days from the date of submission of the original return. I want to know that is there any rule/clause by which we can revise a return after 90 days from the date of submission of the original return and what are the penalties for that.
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