Adjustment of excess service tax paid - ‘succeeding month or ...

Service Tax

January 25, 2023

Adjustment of excess service tax paid - ‘succeeding month or quarter’ used in Rule 6(4A) - There is no ambiguity in the wording of Rule 6(4A) ibid. - the filing of refund claim is not mandatory but then the adjustment under Rule 6(4A) ibid has to be done within a reasonable period if not in the immediate succeeding month or quarter - since no documentary evidence has been placed on record except the arithmetical calculation, therefore it cannot be concluded that any extra payment of tax has been made by the Appellant. - AT

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Adjustment of excess service tax paid - ‘succeeding month or ...

Service Tax

January 25, 2023

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