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excess income shown in the return during the year 2014-15

Service Tax - Started By: - Jayadevan K M Nair - Dated:- 26-9-2015 Last Replied Date:- 27-9-2015 - During the year 2014-15 Works contract advance receipt and bills both shown in the return and paid ST thereon. But party paid the payment after adjusted the advance. The mistake found only at the time of audit. I want to know that can it adjust 2015-16 first half return ? - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per rule 6 (4A) of Service Tax rules, 1994, notwithstanding anything co .....

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