Adjustment of excess amount of Service Tax paid in earlier ...

Adjustment of Excess Service Tax Allowed u/r 6 for Future Liabilities, Enabling Offset of Overpayments.

April 8, 2017

Case Laws Service Tax AT

Adjustment of excess amount of Service Tax paid in earlier months in the succeeding months - whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the Service Tax Rules for payments of service tax, a liability that arose subsequently? - Adjustment allowed - AT

View Source

← Previous Next →

Adjustment of excess amount of Service Tax paid in earlier ...

Adjustment of Excess Service Tax Allowed u/r 6 for Future Liabilities, Enabling Offset of Overpayments.

April 8, 2017

Case Laws Service Tax AT

You may also like:

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...

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 -...

Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

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...

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

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

Suo moto adjustment of excess service tax paid - excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant - AT

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...

Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for...

CESTAT ruled on interpretation of "month" under Rule 6(4A) of Service Tax Rules, 1994 regarding adjustment of excess service tax payments. Applying Section 13 of General...

Adjustment of excess and short paid amounts - whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the...

Refund of excess tax paid - The Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. - The...

Adjustment of advance / excess payment of service tax without intimation - Rule 6(4A) of Service Tax Rules, 1994 - case is covered by Rule 6(1A)according to which the...

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

Adjustment of the Service Tax paid in excess - Rule 6(3) of Service Tax Rules, 1994 - denial on the ground that the said adjustment does not fall within the ambit of...

Quick Updates: