https://www.taxtmi.com/article/detailed?id=1556 The note explains that the Service Tax Rules empower the Central Board to extend half yearly return filing periods by order and records two successive short extensions after e filing of returns was made mandatory. It argues that brief extensions cause repetitive orders and that authorities should grant reasonable extensions (for example, about thirty days) to address electronic filing difficulties faced by small and remote assessees, and recommends amending the rule to remove redundant triplicate physical filing requirements in light of mandatory e filing. en-us Sat, 31 Dec 2011 13:34:38 +0530 Sat, 31 Dec 2011 13:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1556 The note explains that the Service Tax Rules empower the Central Board to extend half yearly return filing periods by order and records two successive short extensions after e filing of returns was made mandatory. It argues that brief extensions cause repetitive orders and that authorities should grant reasonable extensions (for example, about thirty days) to address electronic filing difficulties faced by small and remote assessees, and recommends amending the rule to remove redundant triplicate physical filing requirements in light of mandatory e filing. Articles Service Tax Sat, 31 Dec 2011 13:34:38 +0530 https://www.taxtmi.com/article/detailed?id=1556