Intimation of service tax deposit

[Sunil jain]

Some mistake was noticed in r/o period of sep,2011 and deffential service tax was deposited in Mar,12, now return for HY ended Sep,11 can not not be revised. What to do?. Futher is it advisable to intimate the department,if yes, then how and under which section we can file intimation.

 

Thanks,

CA. R.K. Aggarwal

 

AI Summary

Late service tax payment: notify the tax department, pay interest, and disclose in the next ST 3 to avoid suppression allegations.
If the 90 day revision period for ST 3 has passed, taxpayers who later deposited differential service tax should intimate the department by letter, enclose the service tax challan and computation, pay appropriate interest to show bonafides, and record the payment as arrears in the subsequent ST 3 return; for material amounts, immediate payment with interest and written notification is advised, while minor amounts may be disclosed in the next filing or on audit, preserving challans to avoid suppression allegations.