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    <title>SERVICE TAX COLLECTED TO BE DEPOSITED WITH GOVERNMENT</title>
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    <description>Collected service tax in excess of the tax assessed or determined must be deposited forthwith to the credit of the Central Government; where not paid, a show cause notice may be issued, the officer will consider representations and determine the payable amount not exceeding the notice, and amounts paid shall be adjusted against assessment liabilities with any surplus credited to the Consumer Welfare Fund or refunded to the person who bore the incidence subject to the prescribed refund procedure.</description>
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      <description>Collected service tax in excess of the tax assessed or determined must be deposited forthwith to the credit of the Central Government; where not paid, a show cause notice may be issued, the officer will consider representations and determine the payable amount not exceeding the notice, and amounts paid shall be adjusted against assessment liabilities with any surplus credited to the Consumer Welfare Fund or refunded to the person who bore the incidence subject to the prescribed refund procedure.</description>
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