Return filing deadline extension permits delayed half-yearly service tax returns due to electronic filing difficulties. The Central Board of Excise and Customs, invoking powers under the Service Tax Rules and an associated notification, extends the due date for submission of the half-yearly service tax return for the April-September period, shifting the filing deadline to provide additional time because assessees are facing problems with electronic filing; the order is communicated to central excise and service tax commissioners and relevant system and administrative heads for implementation.