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of <h1>Madurai-2 Commissionerate allows Service Tax assessees to file ST-3 returns by registered post if facing difficulties.</h1> The Madurai-2 Commissionerate issued Trade Notice No. 6/2002 on January 23, 2002, allowing Service Tax assessees to file ST-3 returns by registered post if they face difficulties filing in person. This modification follows representations from trade and associations and partially changes the practice outlined in Trade Notice 43/2001. Assessees must ensure returns reach the Divisional Office by the due date, and the Department will acknowledge receipt.
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