https://www.taxtmi.com/forum/issue?id=110191 Payments of service tax for earlier periods detected by audit must be declared in the ST 3 return for the half year in which the tax is actually paid. Short levies and past period liabilities are to be entered in the arrears column (Part G) and interest paid must be shown in the interest column. Cenvat credit is subject to the one year time limit from invoice date effective March 1, 2015. en-us Fri, 15 Apr 2016 18:23:08 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110191 Payments of service tax for earlier periods detected by audit must be declared in the ST 3 return for the half year in which the tax is actually paid. Short levies and past period liabilities are to be entered in the arrears column (Part G) and interest paid must be shown in the interest column. Cenvat credit is subject to the one year time limit from invoice date effective March 1, 2015. Discussion-Forum Service Tax Fri, 15 Apr 2016 18:23:08 +0530 https://www.taxtmi.com/forum/issue?id=110191