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Service Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Adjustments of excess payment of service tax - Rule 6(3) of the ...


Rule 6(3) Service Tax: Flexibility in Refund Methods for Excess Payments Should Be Maintained, Not Restricted.

September 27, 2012

Case Laws     Service Tax     AT

Adjustments of excess payment of service tax - Rule 6(3) of the ST Rules, 1994 - That rationale would be defeated if the condition of refund is insisted to be satisfied only in a particular manner. - AT

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