https://www.taxtmi.com/forum/issue?id=462 The SHE cess applies proportionately to the portion of service tax attributable to the period after the cess commenced; advance receipts must be broken up to identify the cess liable portion. Collect the incremental cess from the recipient where feasible, deposit it within the prescribed remittance period, and disclose it in the service tax return-showing amounts paid as "arrears of tax paid" and annotating the return that the cess has been included. en-us Sat, 02 Jun 2007 16:06:02 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=462 The SHE cess applies proportionately to the portion of service tax attributable to the period after the cess commenced; advance receipts must be broken up to identify the cess liable portion. Collect the incremental cess from the recipient where feasible, deposit it within the prescribed remittance period, and disclose it in the service tax return-showing amounts paid as "arrears of tax paid" and annotating the return that the cess has been included. Discussion-Forum Service Tax Sat, 02 Jun 2007 16:06:02 +0530 https://www.taxtmi.com/forum/issue?id=462