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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Adjustment of excess payment of service tax made - whether the ...


Service Tax Adjustment Allowed Despite 34-Month Delay, Overruling Revenue Authority's Objection u/r 6(4) Service Tax Rules. (4.

June 6, 2019

Case Laws     Service Tax     AT

Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the service tax rules such adjustment could have been done only in the immediately subsequent month and not after a gap of 34 months? - Held No

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