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of <h1>Excess Service Tax Collected Must Be Deposited with Government; Non-Compliance Leads to Central Excise Officer Action.</h1> Any person liable to pay service tax who collects an amount exceeding the assessed or determined service tax must deposit the excess with the Central Government. If any amount is collected as service tax without requirement, it must also be deposited. Failure to do so will result in a notice from the Central Excise Officer, requiring the person to justify non-payment. The officer will determine the due amount, which must then be paid. Payments will be adjusted against final service tax liabilities, with any surplus credited to the Consumer Welfare Fund or refunded to the person who bore the cost, following specific procedures.
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