What is the procedure for filing a return?
The Service Tax returns are to be filed half yearly in the prescribed form ST-3 or form-3 A. The returns are to be submitted in triplicate to the Service Tax Cell/Division in the relevant Central Excise Commissionerate or the Central Excise Division. The returns are to be submitted, along with copies of all TR-6 challans within 25 days of the expiry of the half-year. In other words, the return for the half-years i.e. 'April-September', and 'October-March' of the year should be filed by 25th October, & 25th April of the year respectively.