Department bad luck was not for the first quarter only ,its continued .The second major mistake they have done that after introduction of negative list ,the department has abolished the separate service tax Accounting code for each service and introduced a single Accounting code for all service but at later stage restored the Accounting code for 120 service again.This has been done in between 2nd quarter of Fy 2012-13 .So taxpayer has deposited the tax for second quarter in respective codes as well as in single codes.
The third time unlucky is that due date for second quarter i.e July 2012 to September,12 has been announced recently as 25.03.2013(Notification 1/2013 dated 22.02.2013).whereas no facility has been provided to upload the return at ACES ,so department has issued a circular that return form will be available online in first week of March,2013.At that time we have already shown our doubt on departments commitment and mentioned in out earlier pot that due date for second quarter will surely be extended .
Now ,the department has extended the Due date to file online Service tax return for the period 01.07.2012 to 30.09.2012 from 25.03.2013 to 15.04.2013. The electronic version of the ST 3 Return is under development and is expected to be around 20th March, 2013