Filing by registered post allowed for ST 3 returns, with departmental acknowledgement and continued due date compliance. Permits Service Tax assessees to submit ST 3 returns to the concerned Divisional Office by registered post when in person filing is difficult; the Department will acknowledge receipt of such mailed returns, but assessees must ensure the returns reach the Divisional Office on or before the due date and comply with statutory filing deadlines.
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.
Filing by registered post allowed for ST 3 returns, with departmental acknowledgement and continued due date compliance.
Permits Service Tax assessees to submit ST 3 returns to the concerned Divisional Office by registered post when in person filing is difficult; the Department will acknowledge receipt of such mailed returns, but assessees must ensure the returns reach the Divisional Office on or before the due date and comply with statutory filing deadlines.
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