TaxTMI 
TaxTMI 
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.
Mistake in filing ST 3
09 Jun 2021 
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Mistaken payment relief: excess service tax paid by mistake can be refunded if supported by documentary proof and refund rules.
A duplicated declaration in ST 3 produced excess declared liability; relief for tax paid by mistake is available because mistaken payments are treated as deposits and may be refunded, and refunds of Service Tax paid on exempt services are not necessarily barred by limitation. The assessee bears the burden of proof and must produce documentary evidence, such as books of account and spot memos, to substantiate that the excess declaration/payment was unintentional; if departmental action treats the amount as pre deposit or time barred, a writ against an appellate rejection may be maintainable. (AI Summary)
A duplicated declaration in ST 3 produced excess declared liability; relief for tax paid by mistake is available because mistaken payments are treated as deposits and may be refunded, and refunds of Service Tax paid on exempt services are not necessarily barred by limitation. The assessee bears the burden of proof and must produce documentary evidence, such as books of account and spot memos, to substantiate that the excess declaration/payment was unintentional; if departmental action treats the amount as pre deposit or time barred, a writ against an appellate rejection may be maintainable. (AI Summary)