Adjustment of advance of service tax was paid but had not been ...

Advance Service Tax Payment Adjustment Allowed; Late Filing Penalty Enforced Due to Reporting Misunderstanding.

January 30, 2024

Case Laws Service Tax AT

Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax Rules, the advance payment of Service Tax can be adjusted against subsequent Service Tax dues. The appellant had discharged the duty liability but failed to record the same in the ST-3 Returns due to inadequate understanding of the law. - Adjustment allowed - Only the late filing fee/ penalty u/s 77(2) confirmed. - AT

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Adjustment of advance of service tax was paid but had not been ...

Advance Service Tax Payment Adjustment Allowed; Late Filing Penalty Enforced Due to Reporting Misunderstanding.

January 30, 2024

Case Laws Service Tax AT

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