Difference between these two rules of service tax

Shivashish (Chartered Accountant) (2796 Points)

03 November 2012  


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."