EXCESS PAYMENT

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DARSHAN (Querist)
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04 April 2009 by mistake assessee has paid excess service tax so i am confuse in which column i will dosclose it .

ex: his actual liability for service tax is Rs.104500 but he has paid tax Rs.117420
so an excess amount Rs.12920 in ehich olumn i will show in ST-3 FORM.

Taranjit Singh

Taranjit Singh (Expert)
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04 April 2009 The service tax rules provide that where an assessee deposits excess service tax during a month, the assessee can adjust the excess deposited against his service tax liability for the succeeding month, provided the following conditions are met:

* The excess amount is paid for reasons not involving interpretation of law, taxability, valuation or applicability of an exemption notification.

* The details and reasons for adjustment are to be intimated to the authorities within 15 days of such adjustment.

DARSHAN

DARSHAN (Querist)
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06 April 2009 the mistake is arises due to calculation mistake

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