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1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

2. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

3. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

4. Liability of pay service tax rending - adjustment of service tax deposited by the tenant with the service tax demanded from the landlord - adjustment allowed subject to...

5. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

6. Suo moto adjustment of excess service tax paid for short paid service tax of subsequent year - Bar of limitation -self adjustment of excess tax allowed - AT

7. Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

8. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

9. Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles...

10. New Accounting Code for the purpose of Accounting of collection of Service Tax - Trade Notice

11. The Supreme Court held that the acquiring bank should pay service tax on the entire Merchant Discount Rate (MDR), which includes the interchange fee payable to the...

12. Adjustment of excess paid service tax - assessee has not collected service tax from the customer and therefore not passed on the tax burden to another. This being the...

13. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

14. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

15. Levy of service tax on services provided to associated companies - book adjustment entries - When the service recipient itself is not there, the question of book...