Notice U/S 70(2) of Finance Act,1994- Reg

[vinay wakde]

We have received a notice from Superintendent Service Tax (Survey) to submit ST-3 returns for the period from April,2009 to March,12, in terms of Rule 70(2) of finance Act,1994  with in 30 days of time from receipt of the notice. We have e-filed the ST-3 returns for the relevant period through ACES system. 

Kindly let us know whether the Service Tax Survey Section may insist us to submit all hard copy of ST-3  Returns along with all GAR-7 challans for above period by issuing such notice? Kindly let us know legal action to be initiated, if the hard copies are provided, as the same were on record of the Department. 

Regards,

VINAY

AI Summary

Service Tax Notice Demands ST-3 Returns Submission; Compliance Advised Under Rule 70(2) Despite Prior E-Filing A service tax notice was received requiring submission of ST-3 returns for April 2009 to March 2012 under Rule 70(2) of the Finance Act, 1994, within 30 days. The recipient had already e-filed these returns and inquired if hard copies and GAR-7 challans must also be submitted. Responses indicated that while hard copies are not technically required, compliance is advisable if requested. One respondent noted that Section 70(2) is not typically used for issuing such notices, but it is generally prudent to provide the requested information.