HOW TO SHOW IN ST-3 RETURN ???

[abbas mukhi]

SIR,

WE HAVE ONE LITIGATED MATTER ON RENTING OF IMMOVABLE PROPERTIES PENDING FROM 3 TO 4 YEARS.THE MATTERS IS PENDING AT CESTET.HOWEVER WE PAID SERVICE TAX WITH INTEREST ON THE DISPUTED MATTERS WITH INTEREST UPTO DATE FOR PAST THREE YEARS.

WE HAVE ALSO PAID SERVICE TAX FOR CURRENT YEAR (F.Y. 2015-16) ON SAID DISPUTED MATTER.HOWEVER WE HAVE NOT RECEIVED NOTICE FOR CURRENT YEAR F.Y. 2015-16

SIR, HOW TO SHOW BOTH OF ABOVE PAYMENTS (PAID AGAINST ORDER OF COMMISSIONER (APPEALS) AND PAID WITHOUT ANY NOTICE) IN SERVICE TAX RETURNS...

[KASTURI SETHI]

Dear Sir,

Show in arrears' column of ST-3. In Part-G, there are separate columns for arrears of ST, interest and penalty. It makes no difference whether you have notice received or not.

 

 

[Ganeshan Kalyani]

Sir I agree with Sri Kasturi Sir the amount paid for last 3 to 4 years should be shown under arrears in ST-3. Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have paid the disputed amount on your own or under protest?

[abbas mukhi]

Thank your dear experts...

Sir, we have paid it at own not under protest...

[DR.MARIAPPAN GOVINDARAJAN]

If it is paid on your own, then the same may be shown as arrears as opined my friends.

AI Summary

Service tax arrears reporting: show disputed and voluntarily paid amounts in ST 3 Part G arrears columns.
Disputed service tax payments, whether paid under a Commissioner(Appeals) order or voluntarily without notice, should be shown as arrears in ST 3 Part G. Part G contains separate columns for tax arrears, interest and penalty, and the fact of notice does not affect classification; voluntarily paid disputed tax and interest are to be reported in the arrears subcolumns.