SERVICE TAX PAID / INVOICE RETURN

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..... SERVICE TAX PAID / INVOICE RETURN
Query (Issue) Started By: - gangadharan m.v Dated:- 9-6-2016 Last Reply Date:- 9-6-2016 Service Tax
Got 3 Replies
Service Tax
Dear Sir / Madam The party .....

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..... paid service tax on accrual basis. But the same has not been received from the customer due to cancellation of bill. Can we claim it as refund. Reply By KASTURI SETHI: The Reply: Sh.Gangadharan M.V .....

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..... . Ji, Yes you can claim refund. As per Section 65 B (44) "service" means any activity carried out by a person for another for consideration, and includes a declared service, but shall not includ .....

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..... e- If no consideration is received, no service provided. You can claim refund with documentary evidence i.e. Cancelled invoice and proof of non-receipt of payment from service receiver. Reply By Gan .....

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..... eshan Kalyani: The Reply: Adjustment against ST payable should also be looked into. Reply By KASTURI SETHI: The Reply: Yes, Sir. Such type of excess payment can be adjusted in the following quarter .....

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..... /month in terms of Rule 6(4A) of Service Tax Rules, 1994.
Discussion Forum - Knowledge Sharing .....

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