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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

The liability to pay the tax arose only in April 2009, but the ...

Case Laws     Service Tax

December 30, 2013

The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment of tax and not an excess payment of tax - Adjustment allowed - AT

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