TMI BlogExcess Service tax paid by challan, can it be adjsuted against other service tax liabilty ?X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, This has with reference to the old query discussed earlier without concrete statutory supplort. Now the detarment view that the assessee can not be adjsuted the excess payment of service tax under one catagory of service from short payment of service tax due form other service tax catagory. If there is any lagal backing to thie view from CESTAT or Hon'ble HC ,please do share . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thanks regards. B B Dixit - Reply By KASTURI SETHI - The Reply = The Department's view point is absolutely right because each service has its classification, accounting code number, rate of Service Tax, different percentage of abatement etc. So the same cannot be intermingled. It is not a case of procedural lapse. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = The view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department is correct as confirmed by Shri Sethi. - Reply By kollengode venkitaraman - The Reply = 1) the circular no.ST.58/7/2003 dt 20/05/2003 , 2) trade ontice no.4/2014 -ST issued by the Kochi Commissionerate. 3) Sahara India TV Network Vs CCE ,Noida 2016 (41) STR 145 Trib- Delhi. = 2015 (10) TMI 2037 - CESTAT NEW DELHI 4) Denag paper mills pvt. ltd,Vs UOI (3-2016-TIOL-37- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HC-AHM-CX = 2016 (1) TMI 389 - GUJARAT HIGH COURT you can ask the dept to adjut the tax paid against the correct code - Excess Service tax paid by challan, can it be adjsuted against other service tax liabilty ? - Query Started By: - BipadBhanjan dixit Dated:- 26-11-2018 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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