Payment demand by superintendent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 November 2015 i have paid the service tax for the F.Y. 2012-13 in excess of the receipts.

while calculating the service tax of the subsequent period i found the same and less paid in the F.Y. 2013-14

now on scrutiny the superintendent is asking for the payment for F.Y. 2013-14 stating that you have less paid than the actual receipts and apply for the refund

please guide me

CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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04 November 2015 Hi ...

if you are satisfied with superintendent's observation that there were short payments of Service tax during financial 2012-13, then you need to pay such deficiencies, along with the interest u/s 75 and penalty u/s 76.

Thank You...

Querist : Anonymous

Querist : Anonymous (Querist)

04 November 2015 but i have already paid in returns of F.Y 2012-13. what is the need to pay the tax and apply for the refund?

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CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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04 November 2015 Yes you are correct...
Under Service tax law there is no provision which allow set off of tax liability with refund.

Therefore you need to pay deficiencies for FY 2013-14 in cash and claim separately refund of excess amount paid...

Thank You......