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    <title>E-filing of Service Tax Returns – Reg.</title>
    <link>https://www.taxtmi.com/circulars?id=97</link>
    <description>The Board extends e-filing of ST-3 returns to all taxable services, conditioned on assessees having and using the 15 digit STP code in challans (or furnishing challan copies if not previously used). The circular sets application timing, Commissioner-designated contacts, issuance of user id/password, download and submission procedures, generation of a computer-generated acknowledgement tied to STP code and payment details, and bank-data verification; it provides an assurance against invoking the statutory penalty for first-time e-filing failures but not for non-payment or mis-declaration, and requires manual filing if acknowledgement is not obtained within the prescribed period.</description>
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    <pubDate>Fri, 02 Jan 2004 00:00:00 +0530</pubDate>
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      <title>E-filing of Service Tax Returns – Reg.</title>
      <link>https://www.taxtmi.com/circulars?id=97</link>
      <description>The Board extends e-filing of ST-3 returns to all taxable services, conditioned on assessees having and using the 15 digit STP code in challans (or furnishing challan copies if not previously used). The circular sets application timing, Commissioner-designated contacts, issuance of user id/password, download and submission procedures, generation of a computer-generated acknowledgement tied to STP code and payment details, and bank-data verification; it provides an assurance against invoking the statutory penalty for first-time e-filing failures but not for non-payment or mis-declaration, and requires manual filing if acknowledgement is not obtained within the prescribed period.</description>
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      <law>Service Tax</law>
      <pubDate>Fri, 02 Jan 2004 00:00:00 +0530</pubDate>
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