TMI BlogSuo-moto adjustment of excess service tax paid - If the assessee has made excess payment, the same can...Suo-moto adjustment of excess service tax paid - If the assessee has made excess payment, the same can be adjusted towards the liability for subsequent months. The essence of this provision is to help the assessee who has made excess payment to utilize such excess amount to pay up the tax liability for other period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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