Revise of Service tax Return

[Asked by Guest]

Whether we can revise the service tax return if yes, then when ?

AI Summary

Revised return rights: eligibility limited to originally filed returns and filing restarts the limitation period.
A revised service tax return may be filed to correct mistakes or omissions only if the original return was filed under the normal return provision; a revised return must be filed within a specified period from the original filing, a belated return cannot be revised, and a revised return cannot itself be revised. For limitation purposes, the period for raising and recovering demands begins from the date the revised return is filed.