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    <title>revision of service tax return</title>
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    <description>An assessee may file a revised service tax return in Form ST-3 to correct mistakes or omissions; submission of a revised return makes the relevant date for recovery the date of that submission. Revision is subject to a statutory time limit measured from the original return&#039;s filing, and if that limit has passed, rectification depends on the nature of the mistake and may require alternative procedures and professional advice.</description>
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      <description>An assessee may file a revised service tax return in Form ST-3 to correct mistakes or omissions; submission of a revised return makes the relevant date for recovery the date of that submission. Revision is subject to a statutory time limit measured from the original return&#039;s filing, and if that limit has passed, rectification depends on the nature of the mistake and may require alternative procedures and professional advice.</description>
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