https://www.taxtmi.com/caselaws?id=448760 Advance receipts on which service tax had already been paid could not again be subjected to demand merely because the amounts were not correctly reflected in the ST-3 returns. Rule 6 of the Service Tax Rules, 1994 allows adjustment of excess or advance tax payment against later liability, and the omission to give timely intimation was treated as a procedural lapse rather than a basis for fresh tax, interest or equal penalty where payment had already been made. A chartered accountant's certificate was accepted as reliable evidence of the accounting error and tax payment position. The late fee for delayed filing of ST-3 returns remained undisturbed. en-us Wed, 24 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448760 Advance receipts on which service tax had already been paid could not again be subjected to demand merely because the amounts were not correctly reflected in the ST-3 returns. Rule 6 of the Service Tax Rules, 1994 allows adjustment of excess or advance tax payment against later liability, and the omission to give timely intimation was treated as a procedural lapse rather than a basis for fresh tax, interest or equal penalty where payment had already been made. A chartered accountant's certificate was accepted as reliable evidence of the accounting error and tax payment position. The late fee for delayed filing of ST-3 returns remained undisturbed. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448760