Due date for filing ST-3 Return for the period July- Sept’12 extended till 30th April, 2013
Considering the difficulties in filing returns, causing inconvenience to the assessee, the CBEC has revised the due date of filing ST-3 Return.
[Order No. 02/2013 ST dated 12.04.2013]
Erection of pandal or shamiana is liable to service tax
The Central Board of Excise and Customs has clarified that the activity of providing pandal and shamiana along with erection hereof and other incidental activities is a declared service [section 66E(f)] liable to service tax and not deemed sale involving “transfer of right to use goods