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    <title>HOW TO SHOW IN ST-3 RETURN ???</title>
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    <description>Disputed service tax payments, whether paid under a Commissioner(Appeals) order or voluntarily without notice, should be shown as arrears in ST 3 Part G. Part G contains separate columns for tax arrears, interest and penalty, and the fact of notice does not affect classification; voluntarily paid disputed tax and interest are to be reported in the arrears subcolumns.</description>
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