I was searching for this query and came across that someone has already posted the query but was unresolved.
Kindly solve this query so that i can proceed towards filling ST-3. THANKS
Dear All,
I would appreciate the views of the learned members on the differences
between the two rules:
RULE 6(1A)
"Without prejudice to the provisions contained in sub-rule (1), every person liable to pay
service tax, may, on his own volition, pay an amount as service tax in advance, to the credit
of the Central Government and adjust the amount so paid against the service tax which he is
liable to pay for the subsequent period"
RULE 6(4A)
"Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of
Central Government any amount in excess of the amount required to be paid towards service tax
liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid
by him against his service tax liability for the succeeding month or quarter, as the case may be."
CAclubindia
