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Excess Payment of Service Tax Adjustment

Service Tax - Started By: - Ganeshan Kalyani - Dated:- 4-4-2016 Last Replied Date:- 7-4-2016 - Dear Experts, I would like to discuss on the provision of Section 6 (3) of Service Tax Rules With regard to below transaction. An assessee has paid service .....

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8377; 1000/- against the liability of November. In this scenario the assesse may as per the provision cited below may show this adjustment in the second half yearly return. The rule is reproduced as below: Rule 6(3) of ST Rules states that Where an a .....

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r any terms contained in a contract, the assessee may take the credit of such excess service tax paid by him, if the assessee, - (a) Has refunded the payment or part thereof, so received for the service provided to the person from whom it was receive .....

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