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    <title>Service Tax — Filing of ST-3 Returns by registered post</title>
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    <description>Permits Service Tax assessees to submit ST 3 returns to the concerned Divisional Office by registered post when in person filing is difficult; the Department will acknowledge receipt of such mailed returns, but assessees must ensure the returns reach the Divisional Office on or before the due date and comply with statutory filing deadlines.</description>
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      <description>Permits Service Tax assessees to submit ST 3 returns to the concerned Divisional Office by registered post when in person filing is difficult; the Department will acknowledge receipt of such mailed returns, but assessees must ensure the returns reach the Divisional Office on or before the due date and comply with statutory filing deadlines.</description>
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