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Service Tax - Highlights / Catch Notes

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Adjustment of excess and short paid amounts - whether the ...


Can Service Tax Excess Payments Be Adjusted Against Future Liabilities? Rule 6 Interpretation in Focus.

June 19, 2017

Case Laws     Service Tax     AT

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 Service Tax Rules for payments of service tax, a liability that arose subsequently? - Adjustments to be allowed

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