In exercise of the powers conferred by 94(1) read with 94 (2) of section 94 of the Finance Act 1994, the Central Government hereby makes the following Amendment in the Service Tax Rules, 1994, namely:-
In rule 7(2), the following proviso shall be inserted, namely:-
“Provided that the Form ‘ST-3’ required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only.”
Note:
A. In the current half year, an assessee would have had to give data of two types
1. With respect to specific services and the corresponding legal provisions for the period 1-4-2012 to 30-6-2012.
2. The data for the period 1-7-2012 to 30-9-2012, would have been with respect to different services and the corresponding legal provisions.
Combination of all these provisions into one return would have made the return complex for the assessees .
B. Therefore, the assessees have to provide data only for the period 1-4-2012 to 30-6-2012 in the first half yearly return which is due on 25-10-2012. (The data for the period from 1-7-2012 to 30-9-2012 shall not be filed).
C. Modifications will be made in the ACES so that any data filed for this period is rejected. Till such time as the modifications are made, ACES will not be accepting returns).
D. Data for the period 1-7-2012 to 30-9-2012 will have to be furnished in a return in a revised format. The revised format of the return and the last date for filing it will be indicated separately.
