Service Invoice raised in Aug’13 liability of Service tax paid on 05.09.13 Service tax Return for the period Apr’13 to Sept’13 has been submitted. Due to incomplete work, party has rejected entire bill & reduce price & asked for new one, we have Submitted bill for Certified Value in Jan’14 with applicable Ser tax, . Would you please advice how to adjust Service tax paid in Aug Bill ?, where we have to show it? If we pay Service tax of Jan’ bill then what would be earlier Service tax which we have shown in Ser Tax Return
10 February 2014
Issue Credit Note for the excess amount billed in August. Disclose the same in the ST-3 Return for Oct’13 –Mar’14 under the head other deduction and take credit of the excess service tax remitted for August.
10 February 2014
Dear Sri V.Parakh,I do not understand, It is not arrears,The Old Inv. of Aug.has canceled & issued fresh Inv in Jan, We have paid Ser tax of Aug & as well as Jan Inv.As far as Income is concerned no matter, but what about Ser tax which we have shown in ST-3 return Apr- Sept qtr.
CAclubindia
