E-filing of Service Tax Returns – Reg.

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....class or group of service tax providers. 2. Broadly the following criteria may be applied for selecting assessees in the initial phase to be implemented in April, 2003. (i) Assessee should be providing any one of the following services viz., S.No. Service Category Code 1. Telegraph Services TGH 2. Telephones TSU 3. Life Insurance Services LIS 4. Insurance Auxiliary Services IAX ....

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....rocess of E-filing will be facilitated by the following sequential steps:- (a) The assessee who opts for E-filing should file an application to the concerned excise formation before 31-03-2003, in Annexure-I as may be amended from time to time. (b) The local Commissioner designates an e-mail address and a Telephone No. for receiving queries from trade on any related manner and making arrangeme....

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....yment from data obtained from Focal Point Bank. Where details as declared by the assessee is not found the assessee will be contacted. 4. Where an assessee who has opted for E-filing faces any technical difficulty and he is not able to file the return electronically and get the acknowledgement as specified above he may send an E-mail at the address specified by the Commissioner explaining the dif....

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....x in time or mis-declaration of the value of taxable services rendered. 6. In this initial phase electronic filing will be optional. Every Commissioner should take initiative to get at least some assessees in his Commissionerate to file return electronically. Based on the experience during April, 2003 guidelines will be revised to bring more assessees under the scheme by September, 2003. The prog....