How to Revise a Revised Return filed within 90 days under Service Tax

[CASeetharaman KC]

It is a known fact that an assessee can revise a return within 90 days. The question is whether the assessee is allowed to further revise a 'Revised Return' filed within the time limit of 90 days provided the Re-revision of the revised return is within the time period of the stipulated 90 days. I have tried doing so through the system and it has been rejected saying that revised return has already been filed. Would it be appropriate to file a manual re-revised return in such case?Would seek your expert guidance

AI Summary

Debate on Revising Service Tax Return: Rules Allow Only One Revision Within 90 Days, Citing Service Tax Rules, 1994. An individual inquires about the possibility of revising a revised service tax return within the 90-day period, as the system rejected their attempt to do so. A respondent clarifies that the rules permit only one revision within 90 days from the original filing date. The original poster argues that the rules do not explicitly limit revisions to once, citing Service Tax Rules, 1994. Another participant supports the initial response, emphasizing the singular term 'a revised return' in the rules. The discussion references a case where a refund claim was denied due to revisions attempted beyond the stipulated period.