Service tax pmt - ST3 reg

[venkat eswaran]

Dear All,

We are mfg industry, as per in recent Excise audit points raised we have ser tax for cab rent and legal chrgs in mar-16 related to earlier months.

My question is whether we have to show these payments details in ST-3 half yearly return for the period Oct-Mar'16

Expecting ur valuable reply

Thanks in advance

Venkat

AI Summary

Service tax disclosure: payments for earlier period liabilities must be reported in the return for the period when paid.
Payments of service tax for earlier periods detected by audit must be declared in the ST 3 return for the half year in which the tax is actually paid. Short levies and past period liabilities are to be entered in the arrears column (Part G) and interest paid must be shown in the interest column. Cenvat credit is subject to the one year time limit from invoice date effective March 1, 2015.