NON EXISTING RULE

[rajkumar shukla]

please refer to order no.3/2011 issued by cbec extending the date of filing s t 3 return to 6 january. The order quotes Rule 7(4) of the service tax rules. but this rule is non existing. can any one explain?

[NEERAJ KUMAR, RANCHI]

Dear raj kumar,

as per Notification No. 48/2011-ST sub rule 4 after subrule 3 thereof has been inserted, it is as below.

 in rule 7, after sub-rule (3), the following sub-rule shall be inserted, namely:-

“(4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub – rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order”.

  So it is no correct to say that the said rule is non existing.

[rajkumar shukla]

THANKS  NEERAJ JI. I COULD NOT KEEP TRACK OF THIS AMENDMENT

AI Summary

Extension power under Rule 7(4): Board may extend the filing period for special circumstances by order.
Notification No. 48/2011 ST inserted sub rule (4) into Rule 7, providing that the Central Board of Excise and Customs may, by order, extend the period referred to in sub rule (2) for such period as deemed necessary under circumstances of a special nature specified in that order, thereby authorising administrative extensions of filing deadlines.