Advance Payment of Service Tax versus Excess Payment of Service Tax

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..... tax liability for any particular month or quarter, he may make a request in writing to the Assistant/Deputy Commissioner of Central Excise. He needs to give reason for payment of service tax on provisional basis. On receipt of such request, authority may allow payment of service tax on provisional basis. ================= Advance Payment of Service Tax Rule 6(1A) of Service Tax Rules, 1994 Any .....

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..... Further, before 1.4.2012 certain limits have been prescribed in Rule 6(4B), but after 1.4.2012 such limits have been removed and now excess amount paid is allowed to be adjusted without any limit. The condition for adjustment of excess amount is that the excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any .....

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