Service tax query

665 views 4 replies

Pooja

194 Points Posted on 30 May 2014

Hello, I have a client who is liable to pay service tax by virtue of RCM on advocate services. Now, earlier he did not pay service tax on those advocate service for April to Sept 13 and file dthe return without showing any details regarding those services, Now, he has paid all the service tax applicable and wants to file a revised return and also take credit on those service tax paid.

My question is that can we file revised return since the time limit of 90 days has passed. and if we file. We will have to show tax pain on RCM on advocate service as Service receiver. and claim the credit of the same in the return when the TAX WAS ACTUALLY PAID.

Is my approach correct?

Please advise.

Thanx

Replies (4)

Arun Kumar Singh

GST Advocate

15220 Points Posted on 30 May 2014

You can pay the service tax in the current period with interest and shown in the service tax return. After payment of service tax you can avail the cenvat credit.

Harendra Kumar

Tax Advisor

1326 Points Posted on 30 May 2014

If time is barred and also you cannot revise the same then you have optionally given a written submission to the department for ST-3 and at the time of assessment for department officer keep in mind your notice.

Further in this regard, if dept. officer not satisfied your written submission then issued a Show Cause Notice for further correspondence.

Pooja

194 Points Posted on 30 May 2014

So can we file revised return for that relevant period? Or do we show such service tax paid on current period input services and show the same in the current period service tax return?

Harendra Kumar

Tax Advisor

1326 Points Posted on 30 May 2014

You canot the file revised return but you can pay the service tax earlier period and same show in the next return and also to be take the Cenvat Credit. in this regard.