One of our clients paid excess Service Tax in previous year by mistake, so do we need to revise those return before filling current year ST-3 or we Can adjust the excess paid Service tax.. please guide me in this regards with details..
23 November 2012
In my opinion excess service tax can be adjusted only if the conditions laid down sunder sub rule 4b of rule 6 are satisfied. Plz check and do the needful.
Regarding filing of St-3 ,no revised return is to be filled. Intimation of Jurisdictional superintendent within a period of fifteen days from the date of such adjustment is vital.
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