Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand ...

Service tax demand dismissed; adjustments u/r 6(4B)(ii) permissible beyond immediate following month or quarter.

July 6, 2017

Case Laws Service Tax AT

Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the month/ quarter immediately succeeding the month or quarter the mistake happened - demand set aside

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Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand ...

Service tax demand dismissed; adjustments u/r 6(4B)(ii) permissible beyond immediate following month or quarter.

July 6, 2017

Case Laws Service Tax AT

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