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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Extension of filing deadline for half yearly service tax returns due to newly mandated e filing, allowing extra time to comply.</h1> The Central Board extends the filing deadline for half yearly service tax returns for the April-September period to afford taxpayers additional time to comply following the imposition of mandatory electronic filing for all classes of service tax assesses, thereby modifying the prescribed due date and providing an administrative accommodation to facilitate transition to e filing.

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