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

[Brijesh Verma]

Dear Vinay

Technically there is no requirement to submit hard copies of the return. However, if the field officer has desired for some information, then morally as well as legally you are dutibound to do so.

[rajkumar shukla]

I agree with above with reservations about section quoted in the notice i. section 70(2) is not meant for issuing  notice.

The provisions allow the department to call for information and details and it is better to comply with the requirement.

AI Summary

Service tax compliance: electronic filing generally suffices but departmental requests for returns or records should be complied with.
A survey notice under Rule 70(2) requests production of ST-3 returns; electronically filed ST-3s via ACES are the filed returns and there is no strict technical requirement to submit duplicate hard copies. The department may lawfully call for information and documents during a survey, so it is prudent to comply or allow inspection while documenting prior electronic filing and querying any apparent misreference in the notice.