02 May 2012
If any Person Cover under Exemption Limit Of Rs. 10 lacs In service Tax Act. If They will collect the service Tax amount,then he will liable to pay service tax.
03 May 2012
As I understand your query is whether service tax collected which was not supposed to be collected has to be paid to Government. The answer is Yes as per Service Tax RUles, 1994. IF any servic tax is collected wrongly then it has to be paid to government account because you are not audthorised to withold money which your cannot collect.
But you will not required to pay such amount to Government if your have refunded it to the service receiver from which it is collected.