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Adjustment of excess payment of service tax

This query is : Resolved 

17 September 2007 1.I Would like to know if i can adjust excess payment of sevice tax in one quarter to the service tax payable in the next quarter.

2.I have found in the service tax website a new format of ST-3. I would like to know from which half year the said new format of ST-3 is applicable.


Please let me know the answers to the above queries at the earliest

23 September 2007 Dear Sir

Yes, adjustment of service tax paid in excess is permitted in the subsequent period. But please specify the period under question (From April 2007 the position is very clear; Earlier, such excess payment should be due to service not rendered only).

New format of ST 3 came into effect only from Half Year Mar 2007 onwards.



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