Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period

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..... Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period
News and Press Release
Dated:- 25-6-2012

In M/s GUJARAT NRE COKE LTD Versus COM .....

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..... MISSIONER OF CENTRAL EXCISE, RAJKOT [2012 (6) TMI 581 (Tri)] it is held that: "…..when there is an excess payment of service tax, the same could be adjusted against the subsequent service tax .....

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..... liability is the law settled by the following decisions: 1. Powercell Battery India Ltd. - 2010 (3) TMI 357 (Tri) 2. Nirma Architects's Valuers - 2005 (10) TMI 4 (Tri) 3. Aurore Trust - 2009 (9) .....

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..... TMI 189 (Tri) 4. Agrimas Chemicals Ltd. - 2008 (2) TMI 77 (Tri) 5. Narnolia Securities Pvt. Ltd. - 2008 (3) TMI 70 (Tri) 6. Bharti Cellular Ltd. - 2005 (6) TMI 8 (Tri) 7. Bayer Diagnostics Ind .....

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..... ia Ltd. - 2007 (4) TMI 124 (Tri) 8. Prachar Communications Ltd. - 2006 (3) TMI 35 (Tri)"
News - Press release - PIB .....

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