High Court Examines Rule 7B of Service Tax Rules: Technical Glitches Not Accepted for Revised Return Rejection Appeal.

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....Filing of revised return - time limit for filing of revised return - Rule 7B of Service Tax Rules-1994 - the revenue authorities have failed to consider the aspect of technical glitches to reject the claim of the petitioner on the ground that the petitioner has no option to revise the return in Form ST-3 once the original return is revised by the petitioner - HC....