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    <description>Revision of service tax returns is time limited: returns may be revised only within a specified post filing period, and become non revisable once that period lapses. One view treats the ninety day post due period as the cut off for returns filed on time; another treats a belated return regularised by payment of late fees as revisable within the revision period measured from the date of the belated submission. Practitioner opinions on the applicable triggering date are conflicted.</description>
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      <description>Revision of service tax returns is time limited: returns may be revised only within a specified post filing period, and become non revisable once that period lapses. One view treats the ninety day post due period as the cut off for returns filed on time; another treats a belated return regularised by payment of late fees as revisable within the revision period measured from the date of the belated submission. Practitioner opinions on the applicable triggering date are conflicted.</description>
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