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Refund of service tax excess paid in cash

20 January 2018

sir/madam,
one of our client have paid excess service tax in cash . how he get refund of that as in GST only credit should be carried forward..
what is the procedure for claiming refund ..

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3 Replies

Rakesh Bandal (Self Employed and Agriculture) (1349 Points)
Replied 20 January 2018

Excess paid amount was to be caried forward through service tax return (but option is closed now, return can not be revised)

Only solution was available through TRAN-1 (credits available in erlier laws was allowed to be carried forward through TRAN-1)

so in my openion you can not carry forward such amount

srilatha maduri (268 Points)
Replied 21 January 2018

we have took that amount in trans 1 assuming that cash can also be transferred. but we got a call from department to revise the trans 1 which we have did before during date. but the amount which have been paid in excess in service tax return has to claimed .I just want to know the procedure

Rakesh Bandal (Self Employed and Agriculture) (1349 Points)
Replied 22 January 2018

In my opinion cal from department should not be taken as communication from Governement department

if you would have received a written notice and on that basis action was taken by you, in that case it was admissible to reverse the credit of service tax paid in cash

but now you have to expense it out