interest paid by mistake., Service Tax

[priyesh agrawal]

sir,

assessee was not liable for interest on service tax but had paid by mistake. how can we adjust this amount. service tax and cess are already paid. can we get refund on this amount or can we adjust in next challan?

Posts / Replies

[KASTURI SETHI]

Only refund is option. You cannot adjust interest towards future liability. Only Service Tax can be adjusted under Rule 6(4 A & B) of Service Tax Rules. So apply for refund of interest to the AC/DC-in-charge of Division.

[priyesh agrawal]

Thank you, sir