Mistake in filing ST 3

[Harshit Sanghvi]

Client is providing construction of residential complex service where liability is ₹ 5 lacs but by mistake Client also shown the same value and tax liability in two other services also.. These are all same figures shown thrice instead of once. This resulted into liability of Rs, 15 lacs and paid is only ₹ 5 lacs. Now we are under ST audit. Please guide us how we can cliam relief for this mistake. Reference of any case law will be appreciated. Thanks in advance.

AI Summary

Client Seeks Refund for Overpaid Service Tax; Excess Tax Refundable Without Time Limit per Court Judgment A client mistakenly reported a service tax liability of 15 lakhs instead of the correct 5 lakhs due to an error in their ST-3 return, showing the same figures across multiple services. They are now under audit and seeking guidance on how to rectify this mistake and claim relief. Responses suggest that excess tax paid by mistake is refundable without a time limit, referencing a Karnataka High Court judgment. The client must provide documentary evidence to prove the error. Experts recommend using accounting records to demonstrate the mistake and support the refund claim.