Service Tax Return - Problems in Filing - Will Board react?

By Vijay Kumar

WE received this mail from an officer of a top consulting firm.

While filing returns for our clients, who are engaged in providing both taxable and non-taxable service and availing option under Rule 6(3A) of CENVAT Credit Rules, we observed that the return does not provide for inclusion of the details of CENVAT Credit reversal on the proportion of non-taxable goods.

In the CENVAT sheet at table 5B - CENVAT Credit taken and utilised sub-table (I) at point (c)(vi) asks for details of 'Payment under Rule 6(3) of the CENVAT Credit Rules', whereas the ST-3 that we can file online the same cell is titled as 'Credit of education cess and secondary and higher education cess utilised for Payment under Rule 6(3) of the CENVAT Credit Rules'.

Also the in the sub-table (II) - CENVAT Credit of education cess and secondary and higher education cess, no row is given to provide details of 'Payments under Rule 6(3) of the CENVAT Credit Rules' .

If this is the problem faced by experts in the field, what will poor assesses who dare to file their returns on their own do?

Will CBEC do something? Any way returns are being filed and accepted.