20 December 2013
service tax return filing was and is always half yearly this quarterly confusion came when return of half year april 2012 to sept 2012 is called in two parts i., in two quarters due to major changes in law with effect from july 2012 onwards so except that apr-sept 2012 period, returns are always to be filed half yearly.. even the return for sept-march was filed as a half year return and thereafter april-sept 2013 return was filed halfyearly and will remain same untill any new rule comes
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