Extension of time limit for filing ITR-V forms filed electronically without digital signature for A.Y. 2010-2011, A.Y. 2011-2012 and A.Y. 2012-2013 upto 31st March, 2013 or 120 days from the date of uploading of the electronic return data, whichever is later Depositing service tax under wrong category does not mean that service tax liability to be discharged again. case of Katrina Kaif vs. Commissioner of service tax Mumbai- I, vide order number. A/670/2012/CSTB/C-I, appeal number ST/387/2011, dated 09.10.2012 [2012(12) TMI 579- CESTAT- MUMBAI