09 May 2016
we have deposited sbc amount in service tax code not in separate code.. can we do like this and how to present the same in Service tax return...
10 May 2016
The ST - 3 Return in the challan details does not differentiate between tax, cess, interest & penalty. Interest and Penalty have to be disclosed separately in the Source Document Section. If the total of Service Tax and Cess match the total amount paid, there is no problem. Fill the Paid Service section showing Service Tax and Cess separately and the Challan no and amount in the Challan Section separately. These payments as well as CENVAT Credit is shown as a single consolidated figure and not service wise.
If the Duty is paid correctly inclusive of cess, this error is not serious and if any queries are raised by the Department (unlikely) the same may be explained and the clerical error sought to be overlooked.
CAclubindia
