13 March 2015
we have prepared our service tax return and filed with service tax department under reverse charge mechanism (sponsorship service). Afterwards it was noticed that we have collected service tax and we have paid the necessary taxes along with interest to government authority. But the above details discovered after 90 days of filing service tax return. Thus the original return has been lapsed for making rectification. Point to be noted that here both service receiver as well as service provider (i.e. us)have paid service tax. We are not liable to pay service tax but wrongly paid.
Now, we are applying for service tax refund which was wrongly paid,our challan details are not seen in the original return filled since the return is not rectified due to being lapsed and we need to submit this return along with refund application.
Kindly suggest the case law for return details not matching with our paid challans and can we still apply for service tax refund.
CAclubindia
