Notification No. 45/2007

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Notification No. 45/2007 – Service Tax “(2) Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of- Can it interpret as The assessee filing the return first time after the notification date is on or before 25-04-2008 which is due. Hence is it possible to file the list of records at the time of filing of the return in April-2008 ?

AI Summary

Clarification on Notification No. 45/2007: Existing assessees' deadline is Jan 31, 2008; new filers submit with first return. A query was raised regarding the interpretation of Notification No. 45/2007 related to service tax filing deadlines. The question concerned whether assessees filing their first return after the notification date could submit required records by April 2008. The response clarified that the deadline of January 31, 2008, applies to existing assessees, while new assessees who have not filed any return yet should submit records at the time of their first return filing. This ensures the deadline serves its purpose and is not uniformly extended to April 2008 for all assessees.