revised return of service tax

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Querist : Anonymous (Querist)
02 July 2011 can a revised service tax return ( original return on 23.4.11 & revised on 15.5.11) be revised again.There is some receipts are left. can I pay tax with interest.

02 July 2011 Rule 7B of the Rules prescribes that an assessee can submit a revised return within 60 days of filing of original return to rectify any mistake or omission. It may be noted that in such cases where an assessee files a revised return, the limitation period for initiating any action for demanding the service tax not paid/ short paid/ not levied/short levied would be computed from the date of filing of revised return.

02 July 2011 My understanding from rule 7B read along with rule 7 of Service tax Rules,1994 says 'NO'.

Bijoy Ji
60 days in enhanced to 90 days w.e.f 01/03/2008 vide notification 4/2008 ST of even date.




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