The normal due date for submission/filing of half yearly service tax returns (Form ST-3) is the 25th of the month immediately following the respective half-year. So, the due date for filing service tax return for the half-year period April, 2014 to September, 2014 is 25th October, 2014. However, in view of natural calamities in certain parts of the country, CBEC in excise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, has extended the due date for filing of service tax returns till 14th October, 2014.
Reference : ORDER NO. 02/2014-SERVICE TAX dated 24/10/2014