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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Adjustment of excess service tax paid for the discharge of ...


Taxpayers Can Offset Excess Service Tax Paid Against Future Liabilities, Easing Overpayment Corrections.

June 25, 2012

Case Laws     Service Tax     AT

Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period allowed - AT

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  4. Suo moto adjustment of excess service tax paid - excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant - AT

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  6. Refund of excess tax paid - The Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. - The...

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  8. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

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  10. 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

  11. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  12. 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...

  13. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

  14. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

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