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Adjustment of service tax


03 November 2015 Dear All,
An assessee while filing the S.Tax return did not enter the S.tax that was adjusted through Debit / Credit note and the amt of adv tax paid for a particular period in the ST return.
The inspector during the audit did not allow the above deductions siting that they were not reflected in the ST return filed.
The assessee argues that he has genuine documents supporting his claim, a mere non refection in the ST return cannot rob him off the benefits / adjustments.
Please revert.

Thanks & Regards,
Sobhan

03 November 2015 You can paid the duty from advance duty paid documents even if don't show in the return.

04 November 2015 Yes Sir, but how about the adjustments on account of Debit / Credit notes.

Please revert.

Best regards,
Sobhan


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