ORDER NO: 3/2012, F.No.137/99/2011-Service Tax, dated 15th October, 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 assesses 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 assesses.