https://www.taxtmi.com/forum/issue?id=117272 A duplicated declaration in ST 3 produced excess declared liability; relief for tax paid by mistake is available because mistaken payments are treated as deposits and may be refunded, and refunds of Service Tax paid on exempt services are not necessarily barred by limitation. The assessee bears the burden of proof and must produce documentary evidence, such as books of account and spot memos, to substantiate that the excess declaration/payment was unintentional; if departmental action treats the amount as pre deposit or time barred, a writ against an appellate rejection may be maintainable. en-us Wed, 09 Jun 2021 17:47:23 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117272 A duplicated declaration in ST 3 produced excess declared liability; relief for tax paid by mistake is available because mistaken payments are treated as deposits and may be refunded, and refunds of Service Tax paid on exempt services are not necessarily barred by limitation. The assessee bears the burden of proof and must produce documentary evidence, such as books of account and spot memos, to substantiate that the excess declaration/payment was unintentional; if departmental action treats the amount as pre deposit or time barred, a writ against an appellate rejection may be maintainable. Discussion-Forum Service Tax Wed, 09 Jun 2021 17:47:23 +0530 https://www.taxtmi.com/forum/issue?id=117272