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2017 (10) TMI 503 - AT - Service TaxShort payment of service tax - telephone/telegraph services - adjustment of tax - Held that: - factually there may not be any short-payment of service tax. This case may only be of adjustment of excess payment for subsequent short-payment relying on Rule 6(3) and 6(4) of Service Tax Rules, 1994 - in view of the provisions of Rule 6(3) of Service Tax Rules, when such adjustment of Service Tax paid in excess is allowed against the tax liability for the subsequent period, the subject matter is remanded to the original adjudicating authority to decide afresh - appeal allowed by way of remand.
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