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Service tax return rectification

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lexbery

114 Points Posted on 27 November 2014

we are a pvt ltd company and service receivers,we pay service tax on account of goods received by road transport under reverse charge

now, do to a oversight,a transporter charged us a freight ammount twice on 1 bill,since we were not able to check,we paid service tax two times on the same invoice(in the month of april 2014)

now i want to know can the return be rectified?if not then what to do for the excess payment?

Replies (2)

Gagan Deep Singh

CHARTERED ACCOUNTANT

1039 Points Posted on 27 November 2014

1.You may adjust the service tax paid against service tax or excise duty liability.

2. You may also apply for refund of service tax mistakenly paid u/s 11B of central excise act 1944.(As made applicable in case of service tax vide section 83 of Finance Act,1994).Further limitation of 1 year to apply for refund will not be applicable in the cases where service tax is paid mistakenly.(KVR Const.2012).

bhavesh patel

accountant

23 Points Posted on 29 November 2014

i m working at construction company. we have deposited service tax., now our party has cancelled invoice due to worked without purchase order. i can revise the service tax return or not.