Credit of Excess S.Tax paid in 2008-09.

amit Sukh (Accountant) (28 Points)

23 July 2009  

During the Year 2008-09 Service Tax  was deposited on Due basis. Return of first half based on due basis was filed on 22 oct' 2008 within due date, Second half return has not filed till date.

Shall we file return based on receipt basis and availed credit of service tax paid in excess of received?