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    <title>Revision of service Tax Return ST-3</title>
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    <description>The Service Tax return may be revised within ninety days from the original filing; the electronic system may treat an earlier amendment as the operative revision and block further revisions. Where the portal prevents revision despite the statutory period, the taxpayer should seek departmental rectification from the range/divisional office or request permission to file a manual return. Procedural lapses that do not affect revenue can be exonerated by the jurisdictional assessing officer.</description>
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      <description>The Service Tax return may be revised within ninety days from the original filing; the electronic system may treat an earlier amendment as the operative revision and block further revisions. Where the portal prevents revision despite the statutory period, the taxpayer should seek departmental rectification from the range/divisional office or request permission to file a manual return. Procedural lapses that do not affect revenue can be exonerated by the jurisdictional assessing officer.</description>
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