Revision of Service Tax Return

[Jatin Gupta]

I have a query.

Can a belated service tax return be revised ?

AI Summary

Service tax return can't be revised after 90 days; Rule 7 allows revision within 90 days if late fees paid. A query was raised about whether a belated service tax return can be revised. One response stated that a service tax return cannot be revised if more than ninety days have passed since the due date of e-filing. Another response mentioned that, according to Rule 7 of the Service Tax Rules, a return can be revised within ninety days from the submission date if the prescribed fees for late submission are paid. Other replies varied, with one suggesting no concept of a belated return and another recommending written intimation to the department if revision is not possible.