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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Adjustment of excess payment of service tax - there is no reason ...

Service Tax

June 26, 2014

Adjustment of excess payment of service tax - there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the other months, as there is no unjust enrichment involved - AT

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  2. Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

  3. 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...

  4. Adjustment of excess service tax - Whether the excess service tax paid in same months can be adjusted by the appellants in the following months - held yes - AT

  5. 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...

  6. 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...

  7. 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...

  8. 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 -...

  9. Short payment of Service tax in the month of July, 2011 due to the adjustment of service tax paid in excess in the month of May, 2011 - Section 13 of the General Clauses...

  10. Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

  11. 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

  12. 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...

  13. Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for...

  14. 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...

  15. 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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