Suo-moto adjustment of excess service tax paid - If the assessee ...

Case Laws Service Tax

February 1, 2019

Suo-moto adjustment of excess service tax paid - If the assessee has made excess payment, the same can be adjusted towards the liability for subsequent months. The essence of this provision is to help the assessee who has made excess payment to utilize such excess amount to pay up the tax liability for other period.

View Source

← Previous Next →

Suo-moto adjustment of excess service tax paid - If the assessee ...

Case Laws Service Tax

February 1, 2019

You may also like:

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

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

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

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...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Adjustment of excess amount of Service Tax paid in earlier months in the succeeding months - whether the adjustment made by the appellant on the excess payments made by...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - demand of service tax of the said...

Suo moto adjustment - for the excess service tax paid for the period prior to 01.04.2009 Appellant should have sought refund claim, because such a suo moto adjustment is...

Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

Adjustment of excess paid service tax – rule 6(3) of STR, 1994

Adjustment of excess amount of service tax paid - Scope of the term subsequent period

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...

Adjustment of excess paid service tax from the liability of another period - if the contention of the appellant is accepted that they have paid excess service tax in the...

Quick Updates: