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1. Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT

2. Adjustment of excess service tax paid against the subsequent service tax due - Though the provisions of Rule 6(4A) and 6(4B) are inserted subsequently but they are...

3. 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...

4. 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

5. Adjustment of excess payment of Service Tax – centralized registration - Rule 6(4A) of STR ,1994 would be applicable and Rule 6(3) would not be applicable - AT

6. 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...

7. 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

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

9. 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...

10. Suo motu credit of the differential amount of service tax - lesser payment made by the customers - merely minor infraction of the rule - adjustment allowed - AT