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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Adjustment of excess payment of service tax - Sub-rule (3) of ...


Amendment to Rule 6(3) of Service Tax Rules, 1994: Excess Tax Payments Can Offset Future Liabilities.

June 14, 2012

Case Laws     Service Tax     AT

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 future tax liability under rule 6(4A) and 6(4B) of the Service Tax Rules, 1994. - AT

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