16 July 2013
Payment of service tax is the liability of paying the service tax collected from the party whereas filing of return is furnishing the data relating to the payment of service tax under various heads and availing of input credit.
16 July 2013
Payment of Service tax means payment of ST collected or to be collected, as the case may be, from the different parties and depositing it with the CG.
However, filing of service tax return means giving details of service tax collected, input credit earned, input credit utilized and service tax paid to the CG.
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