Fw: service tax query

Sir,
For Nbfc company 50% of cenvat credit is required to pay in cash Under CCR rules 2011 .My query is that how to show payment Under Rule 6(3B) of CCR in ST-3. For Example My client provide Rs  1,00,000 taxable service in the month of march and made following Adjustment
Taxable Service  1,00,000
ST payable            12,360 
 
Cenvat Opening balance for March         50,000
Less Cenvat Utilised                                    12,360
Closing Cenvat balance                              37,640
 
And assessee paid Rs 12360 X 50%  = 6180 Under rules 6(3B) of cenvat credit rules 
 
My query 
As output liability of Rs 12,360 is fully adjust with Cenvat Credit then how we will disclosed Rs 6180 payment in ST-3 return.
Replies (1)

As per Rule 6 (3B) of CCR, 2004 to understand that service tax is required to be discharged at 50% of Cenvat availed for every month. The amount paid Rs.6180 as you mentioned is final and that will be shown in ST-3 return by mentioning challan and bank details. 

Regards,

JMS

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