Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

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

Case Laws     Service Tax

April 8, 2017

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

 


 

You may also like:

  1. 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...

  2. 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...

  3. Suo-moto Adjustment of excess service tax paid - The excess amount paid in the month of May, 2011 adjusted by the appellants in the subsequent months tax liability is...

  4. 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...

  5. Adjustment of excess amount of service tax paid - Scope of the term subsequent period

  6. 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 -...

  7. Adjustment of the excess paid towards the tax liability of subsequent months - where such excess tax paid is more than the tax liability of the succeeding month/quarter,...

  8. Adjustment of excess service tax - Whether the excess service tax paid in same months can be adjusted by the appellants in the following months - held yes - AT

  9. 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

  10. 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...

  11. Adjustment of excess service tax paid - ‘succeeding month or quarter’ used in Rule 6(4A) - There is no ambiguity in the wording of Rule 6(4A) ibid. - the filing of...

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

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

  14. 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...

  15. Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

 

Quick Updates:Latest Updates