dhanasekar (director) (25 Points)
09 April 2016we are liable to pay service tax as service receivers. We have paid the service tax at 14.5% instead of 14% and 0.5% as Swatch Bharat cess. How can this be adjusted while filing the returns
Mir Irshad Ali
(Partner)
(192 Points)
Replied 11 April 2016
Separate account heads are specified for payment of Service Tax and Swatch Bharat Cess.
Therefore, the amount paid towards Service Tax and Swatch Bharat Cess is to be paid separately under the respective heads.
Since you have already paid the total amount (14.5%) under one head, while filing ST-3, the amounts payable should be shown separately in the colums for service tax and Swatch Bharat Cess. However the same Challan should be mention against the amount paid for both service tax and Swatch Bharat Cess.
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