As per Section 37B of Central Excise Act,

CBEC may Issue such orders, instructions and directions to the Central Excise Officers as it may deem fit,

For uniformity in the classification of excisable goods or with respect to levy of duties of excise on such good

and such officers and all other persons employed in the execution of this Act

shall observe and follow such orders, instructions and directions of the said Board:



Same is applicable under Service tax also as per Section 83 of the Finance Act

Hence if CBEC gives order for Service tax applicability due to which

Excess service tax has been collected


Service tax which were not due was collected

Then also he has to pay such tax to Central Government.


However, no interest will be calculated in this case if

Service tax is paid within 4 days of such order


no right to appeal against such payment at any subsequent stage is reserved.



However, if amount paid and no appeal filed,

the interest shall be payable on the whole amount, including the amount already paid.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.