Extension of Due date of filing of service return and amendment in ST-3 return format - Service Tax (fifth Amendment) Rule, 2011

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....Y OF FINANCE (DEPARTMENT OF REVENUE) ***** Notification No. 48/2011 - Service Tax New Delhi, the 19^th October 2011 27^th Asvina, 1933 (Saka) G.S.R. 771(E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax R....

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....ly:- "(4) The Central Board of Excise and Customs may, by an order extend the period referred to in sub - rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order".       (c) in Form ST-3, under the heading "Introduction to File the Form", under the sub-heading "A. General Instructions", after instruction at....