By CA Manoj Kohli 18th Oct.,2012 It appears that service tax department is functioning on casual basis .Few days Back service tax department has issued a Notification 47/2012 dated 28.09.2012 about service tax return for First Half year for FY 2012 -13.In the said notification it has been informed that this time assessee are required to file service tax return for the period 01.04.2012 to 30.06.2012 instead of 01.04.2012 to 30.09.2012 and due date of return remains the same. Then it was general query among the assessee what about the return 01.07.2012 to 30.09.2012, then department comes with clarification on 28.09.2012 that they will inform the fate of next period in due course. Now Department has come again with a new circular,that due date of service tax return for 01.04.2012 to 30.06.2012 is here by extended to 25.11.2012