https://www.taxtmi.com/forum/issue?id=908 Late filing of a revised service tax return after the 90 day period is allowed but attracts a late filing fee; additional tax revealed by the revision, if unpaid before issuance of a show cause notice, may give rise to interest and penalty. For clerical errors after the revision period, an intimation with the department together with the revised return is a suggested remedial step. Denial of refunds for undisclosed cenvat credit due to lapse of the revision period poses a challenge and may require procedural remedies or precedential support. en-us Wed, 17 Sep 2008 09:32:37 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=908 Late filing of a revised service tax return after the 90 day period is allowed but attracts a late filing fee; additional tax revealed by the revision, if unpaid before issuance of a show cause notice, may give rise to interest and penalty. For clerical errors after the revision period, an intimation with the department together with the revised return is a suggested remedial step. Denial of refunds for undisclosed cenvat credit due to lapse of the revision period poses a challenge and may require procedural remedies or precedential support. Discussion-Forum Service Tax Wed, 17 Sep 2008 09:32:37 +0530 https://www.taxtmi.com/forum/issue?id=908