E-filing of service tax returns extended to all taxable services; procedures, verification and penalty assurance for technical failures. The Board extends e-filing of ST-3 returns to all taxable services, conditioned on assessees having and using the 15 digit STP code in challans (or furnishing challan copies if not previously used). The circular sets application timing, Commissioner-designated contacts, issuance of user id/password, download and submission procedures, generation of a computer-generated acknowledgement tied to STP code and payment details, and bank-data verification; it provides an assurance against invoking the statutory penalty for first-time e-filing failures but not for non-payment or mis-declaration, and requires manual filing if acknowledgement is not obtained within the prescribed period.
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Provisions expressly mentioned in the judgment/order text.
E-filing of service tax returns extended to all taxable services; procedures, verification and penalty assurance for technical failures.
The Board extends e-filing of ST-3 returns to all taxable services, conditioned on assessees having and using the 15 digit STP code in challans (or furnishing challan copies if not previously used). The circular sets application timing, Commissioner-designated contacts, issuance of user id/password, download and submission procedures, generation of a computer-generated acknowledgement tied to STP code and payment details, and bank-data verification; it provides an assurance against invoking the statutory penalty for first-time e-filing failures but not for non-payment or mis-declaration, and requires manual filing if acknowledgement is not obtained within the prescribed period.
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