An assessee can file a service tax revised return within 90 days of submitting the original return to correct any errors, mistakes, or omissions. If there is a delay in filing the original return, penalties apply ranging from Rs. 500 for delays up to 15 days, to Rs. 1000 for delays between 16 to 30 days, and Rs. 1000 + Rs. 100 for each additional day for delays over 30 days. Assessees are now required to file half-yearly service tax returns electronically only, and can do so either by filing online through the ACES system directly, or by downloading offline utilities to prepare the return and then uploading it.

2. S.T

3.  In case of any error mistake or omission after filling of
the Service tax Return, The assessee may filed a
Service Tax Revised Return to correct such
error/mistake/omission.

4.  As per Rule 7B of the Service Tax Rules 1994, an
assessee may file a service tax revised return in
triplicate in Form ST3 to correct the mistake or
omission, within a period of 90 days from the date of
submission of Return under Rule 7.

5.  In case there is delay in filling original ST-3 then in
terms of rule 7C of the STR, penalty for delay in filling
of original ST-3 is as follow
Delay in days amount
Up to 15 days Rs. 500
16 to 30 days Rs. 1000
More than 30 days Rs. 1000 + Rs 100 for each
day of delay beyond 30 days

6. 
`As per section 70 Finance Act 1994.
 1)every person liable to pay service tax shall assess the
tax due on the service provided by him and shall
furnished to the superintendent of central excise a
return in such form in such manner and at such
frequency and with such late fee not exceeding twenty
thousand rupees ,for delayed furnishing of return as
may be prescribed

7.  2) The person or class of person notified under sub
section (2)section 69, shall furnish to the
superintendent of central excise a return in such form
and in such manner and frequency as may be
prescribed
Section 69(2) : the central government may, by
notification in the official gazette such other person or
class of person who shall make an application for
registration within such time and such manner and in
such form as may be prescribed

8.  Yes every assesses shall furnish to the superintendent
of central excise at the of filling his return for the first
time a list in duplicate of the following:
 A. all the records prepared or maintained by the
assesses for the accounting of transaction in regards to
 (A)providing of any service whether taxable or
exempted
 (B)receipt or procurement of input service and
payment for such input service

9.  (C)receipt purchase, manufacture , storage ,sales ,or
delivery, as the case may be in regard of inputs and
capital goods
 (D)other activities, such as manufacture and goods if
any
 B) all other financial records maintained by him in
the normal course of business

10.  The Central Board of Excise and Customs came out
with Notification No.43/2011 – Service tax dated 25
August 2011, amending Rule 7 of Service Tax Rules,
1994 wherein, it was stated that, “Every assesses shall
submit the half-yearly return electronically”.
 Therefore, all the assesses are now required to file their
half yearly service tax return by electronic mode only.

11.  CBEC vide its Circular No. 919/09/2010 –CX dt. 23rd
March,2010 has circulated comprehensive
instructions outlining the procedure for electronic
filing of excise and service tax return. The extract of
the circular is as produced below
 The assesses can electronically file statutory returns of
Central Excise and Service Tax by choosing one of the
two facilities being offered by the department at
present:

12.  (a) they can file it online, or
 (b) download the off-line return utilities which can be
filled-in off-line and uploaded to the system through
the internet.

13.  ONLINE MODE:
 Ø Returns can be prepared and filed on line by
selecting the ‘Fill ST-3’ option under RET module after
logging into the ACES.
 Ø All validations are thrown up during the
preparation of the return in this mode and the status
of the return filed using the online mode is
instantaneously shown by ACES.
 OFF LINE MODE:
 Ø Returns can also be prepared and filed off-
line. Assessee downloads the Offline return
preparation utility available
at http://www.aces.gov.in (Under Download)