How to pay the arrears of service tax

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shelly (Querist)
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22 December 2012 service tax on rental services rced for the yr 2011-12 in 2012-13
how to pay?
in single return of the quarter oct to dec 2012 and show the amt of last yr in arrears or
file separate returns for 2011-12 last quarter(10 lac limit crossed in 2nd qr ) and
this yr return for all quarters til now???
kindly help

Kaushik Vinod

Kaushik Vinod (Expert)
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27 December 2012 Hi Shelly,

From 01-07-2011 the Point of taxation Rules, 2011 are applicable.
File sepertae return for the FY 2011-12 by considering the POT Rules, 2011 and also keep in the mind the interest payable @ 18% under section 75 of the Act.

Thanks