SST2.0 - Service Tax (Payment Basic)
It provides that Service tax deposited Tax collected from any person shall be deposited with the Central Government.
Accordingly any person who has collected any amount in excess of Service Tax assessed or determined and paid on any taxable service from recipient of Service Tax in any manner as representing Service Tax, shall forthwith pay the amount so collected to the credit of the Central Government.
Service Tax Collected to be Deposited with Government The provisions of shall be applicable only when any excess amount has been collected as service tax from the service recipient.
If such amount of service tax is collected which service tax deposited in excess of service tax service tax deposited or determined or paid on any taxable service, such amount is required to be deposited forthwith to the credit of the Central Government.
Thus, if no amount of service tax is collected, is not applicable.
Further, such amount should be in excess of service tax determined or assessed.
The Interpretation of Statutes 12th Ed.
The service tax deposited accrues or liability arises exactly as prescribed by the statute.
It means with all reasonable quickness and reasonable prompt time.
State, 1994 CrLR Raj 410.
See for example : R.
Hard 115; Grace v.
Clinch, 4 QB 606; R.
Berkshire Justices 4 QBD 469.
For example, the making of an application Hancock v.
Bhagwat Nath, AIR 1966 All 615, 616.
Kamaxi Kom Bhikku Shetty v.
Vaman hippayya Bhattageri, AIR 1976 Kant 3, 4.
An Act which is to be done forthwith must be held to have been so done, when it is done with all reasonable despatch and without avoidable delay.
When does come into play can be invoked when — i Assessee has collected service tax from the service recipient or service tax has been collected which is not required to be so collected ii Such service tax has been collected in excess of service tax assessed or determined and paid iii Service tax having been collected has not been paid as provided in law.
Under sub-section 3if the amount collected is not paid as required under sub-sections 1 or 2Central Excise Officer shall serve a show cause notice on the person liable to pay service tax seeking show cause as to why the amount as specified in the show cause notice shall not be paid by him to the credit of the Central Government.
Once the SCN is issued to person liable to pay service tax, Central Excise Officer shall consider the representation or reply to SCN and determine the amount to be paid by him which shall not be more than the amount specified in the SCN.
The person liable shall pay the amount so determined.
In terms of sub-sections 5 and 6 of the said provision, amount paid by such person shall be adjusted as follows — i Against service tax payable by the article source on finalization of assessment or any other proceeding for determination of service tax relating to taxable services.
For refund, application of the shall be made within six months please click for source the date of public notice issued by Central Excise Officer for refund of any surplus amount Inwhere assessee had paid Service Tax under protest on services exported by it and claimed that though they were not liable to pay Service Tax and that if they are made liable to pay Service Tax, sums received should be treated as cum tax; and where department argued that since assessee had admitted that amounts were cum-tax, such sum was payable by assesseeit was held that since Service Tax was paid under protest and invoices showed that assessee had not collected any Service Tax from his foreign clients, assessee was entitled for refund of entire Service Tax paid.
So far as is concerned, it applies when a person collects any sum in name of service tax, which could not have been done by a person claiming all through that he is not liable to pay Service Tax.
Init was service tax deposited that Service tax collected from any person to be deposited with Central Government.
In other words, assessment or determination is sine qua non to hold a person liable under.
No demand for recovery could be made by invokingas it applies only to excess duty.
Hence, no sum service tax deposited be demanded from assessee.
Init was held that envisages two things - amount is not required to be collected and amount is collected as representing service tax.
In this case, DGST Circular provided that service tax was payable, therefore, assessee cannot be blamed for believing that amount was required to be collected.
Therefore, in these circumstances, provisions of were held to be not attracted at all.
Init was held that of the Act was introduced bywith effect from 18.
In terms ofany person who is liable to pay service tax and has collected any amount in excess of the service tax assessed or determined and paid on any taxable service from the recipient of taxable service, shall forthwith pay the amount so collected, to the credit of the Central Government.
Likewise in terms of sub-section 2 where any person who has collected any amount which is not required to be collected in any manner as representing service tax, shall forthwith pay the amount to the credit of the Central Government.
Sub-section 3 deals with the power of the Central Excise Officer to issue a show-cause notice for non-compliance of provisions of of the Act.
On receiving a reply to such show-cause notice, the Central Excise Officer, shall determine the amount in terms ofprovides for adjustment of the amounts paid under sub-section 1 or sub-section 2 or sub-section 4 against the service tax payable by the person on finalisation of assessment.
Upon such adjustment, if there is any surplus amount left, the same shall in accordance with be credited to the consumer welfare fund referred to in of theor refunded to the person who has borne the incidence of such amount in accordance with of the and such person is entitled to make an Application for refund within six months from the date of Public Notice.
So far as cases filed under of the Act are concerned and as governed by of thethe dates service tax deposited which service tax is to be paid under the said chapter or Rules made therein shall be the relevant date for the purpose of of the In, where Service Tax collected by builders from buyers was deposited with Revenue by contractor being job worker for builders, it was held that the revenue could not be allowed to receive service tax again in respect of same construction activities from buyer by taking resort to.
By: - October 9, 2015 © Taxmanagementindia.
SST2.0 - Service Tax (Payment Basic)
GAR-7 - Proforma for Service Tax Payments is to be used for payment of Service Tax. Challan Status Inquiry. Assessees can track online the status of their challans deposited in Banks. The status can be tracked on the basis of the Challan Identification Number (CIN) which is stamped on the challan counterfoil by the Bank.
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