E-filing of Service Tax Returns: optional rollout requiring STP code verification and computer acknowledgement; limited penalty assurance. Electronic filing of ST 3 Service Tax returns is made optional in a phased rollout for selected service categories and assessees possessing and using a 15 digit STP code. Applicants must apply to the local excise formation, receive user credentials, download return/challan forms from the central server, enter details, and obtain a computer generated key and acknowledgement; payments will be cross verified with Focal Point Bank records. Technical failures must be reported by e mail and, if unresolved, manual returns filed; the department offers limited penalty assurance under Section 77 for filing delays attributable to the e filing trial.
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.
E-filing of Service Tax Returns: optional rollout requiring STP code verification and computer acknowledgement; limited penalty assurance.
Electronic filing of ST 3 Service Tax returns is made optional in a phased rollout for selected service categories and assessees possessing and using a 15 digit STP code. Applicants must apply to the local excise formation, receive user credentials, download return/challan forms from the central server, enter details, and obtain a computer generated key and acknowledgement; payments will be cross verified with Focal Point Bank records. Technical failures must be reported by e mail and, if unresolved, manual returns filed; the department offers limited penalty assurance under Section 77 for filing delays attributable to the e filing trial.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
