CCI Online Learning
50% OFF in CA/CS/CMA Subjects

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Service Tax Query

This query is : Resolved 


Query No.1 : One of our client has paid sometimes excess service tax and sometimes short service tax and the same is reconciled at the time of filing the half yearly ST3 return. Now the Service tax audit is conducted and again the figures are not reconciling because bank reconciliation is done after the completion of one year. We are requesting the department to adjust the excess & shortage service tax appearing after the bank reconciliation but they are not agreeing to it. They are of the opinion that you pay the shortage and claim refund of the excess. The period for claiming of refund is one year and my major claim gets lapsed. Pls suggest if there are any case laws in our favour so that on basis of natural justice we can get the adjustment done.

Query No.2: Whether weighbridge charges are taxable under any category of service tax?

Reply to Query No. 1.

Any amount excess paid can be adjusted in view of the recent amendment.

Any amount short paid will have to be paid with interest and cannot be adjusted against the excess amount.

The onus of establishing your correctness is on you, you need to reconcile the status at the earliest to avoid future interest clause.

Weighbridge service seems to be a service, but so far it has not been notified as a taxable service

You need to be the querist or approved CAclub expert to take part in this query .

Click here to login now

Similar Resolved Queries :

Trending Tags
GST Live Class    |    x