Forget to consider a service in to service tax

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aashish (Querist)
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20 November 2012 Dear Sir,

If any person forget to consider any service in ST-3 on which he take service tax and also not pay service tax in gov. account on it. Then how is he take this service into ST 3. Because 90 day of filling revise return also lapses???

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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20 November 2012 Now there is not category wise service tax and only single category of service tax " Services other than in negative list" is there. So, even if it is not included in ST3. you will have to pay service tax and the category of service will be as mentioned above

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