Service tax return

Arrears of Tax/Cess paid, should be shown in Part-G of Form ST-3.
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Arrears of revenue paid includes:

(a) amount that was payable earlier but not paid;

(b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be;

(c) amount pending in appeals without having any stay for recovery; or

(d) amount arising on finalization of provisional assessment etc.