TaxTMI 
TaxTMI 
Can a service tax return, for the half year ending september'2009, be revised now . if not, then what is the procedure to rectify the mistake detected now.
revision of service tax return
25 Jan 2012 
3 Replies 
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Revision of service tax return limited by statutory time-bar; revised filing shifts the relevant date for recovery.
An assessee may file a revised service tax return in Form ST-3 to correct mistakes or omissions; submission of a revised return makes the relevant date for recovery the date of that submission. Revision is subject to a statutory time limit measured from the original return's filing, and if that limit has passed, rectification depends on the nature of the mistake and may require alternative procedures and professional advice. (AI Summary)
An assessee may file a revised service tax return in Form ST-3 to correct mistakes or omissions; submission of a revised return makes the relevant date for recovery the date of that submission. Revision is subject to a statutory time limit measured from the original return's filing, and if that limit has passed, rectification depends on the nature of the mistake and may require alternative procedures and professional advice. (AI Summary)