(1A)[ Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period:Provided that the assessee shall,-(i)intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and(ii)indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act;]
