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 Form ST-3 for the period from 1st October 2012 to 31st March 2013, from 31st August, 2013 to 10th September, 2013.
The circumstances of a special nature, which have given rise to this extension of time, are as follows:
“ Difficulties have been faced by assessees in uploading the offline utilities”.
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