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It appears that service tax department is functioning on casual basis .Few days Back service tax department has issued a Notification 47/2012 dated 28.09.2012 about service tax return for First Half year for FY 2012 -13.In the said notification  it has been informed that this time assessee are required to file service tax return for the period 01.04.2012 to 30.06.2012 instead of 01.04.2012 to 30.09.2012 and due date of return remains the same.

Then it was general query among the assessee what about the return 01.07.2012 to 30.09.2012, then department comes with clarification on 28.09.2012 that they will inform the fate of next period in due course.

Now Department has come again with a new circular, that due date of service tax return for 01.04.2012 to 30.06.2012 is here by extended to 25.11.2012.
RULE 7 OF THE SERVICE TAX RULES, 1994 - RETURNS - EXTENSION OF TIME TO FILE RETURN IN FORM ST3

ORDER NO. 3/2012 [F.NO.137/99/2011-ST], DATED 15-10-2012

In exercise of the powers conferred by sub-rule (4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the return for the period 1st April 2012 to 30th June 2012, from 25th October, 2012 to 25th November, 2012.

The circumstances of a special nature which have given rise to this extension of time are as follows:

(a) ACES will start releasing the return in Form ST3 in a quarterly format, shortly before the due date of 25th October, 2012.

(b) This will result in all the assessees attempting to file their returns in a short time period, which may result in problems in the computer network and delay and inconvenience to the assessees.

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