Adjustment of excess paid service tax – rule 6(3) of STR, 1994

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..... ord and the circumstances cited by the appellant, when the assessee paid excess amount of tax to the exchequer, law of the land is very clear under Article 265 of the Constitution of India, which says that No tax shall be levied or collected except by authority of law. If Revenue becomes very rigid on strict compliance of the procedure every time and all the time, there could be situations w .....

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..... aken. This adjustment of excess payment of shttps://www.taxmanagementindia.com/visitor/detail_act.asp?ID=649 kw=payment-service-taxervice tax, considering the facts on record is admissible to the appellant and more so when we consider the combined effect of the relevant provisions of Service Tax Rules, 1994 quoted above. - Reply By Ganeshan Kalyani - The Reply = The adjustment of excess paid .....

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