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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Demand of Interest - Suo motto adjustment of excess service tax ...


Court Sets Aside Interest Demand on Adjusted Service Tax Payments, Citing Practical Difficulties Faced by Appellant.

August 23, 2018

Case Laws     Service Tax     AT

Demand of Interest - Suo motto adjustment of excess service tax paid in the subsequent months - The Department should have considered the practical difficulties on account of which the appellant has devised the system of paying in advance and subsequently adjusting the excess payment - demand set aside.

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