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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Adjustment of excess payment of service tax - there is no reason ...

Service Tax

June 26, 2014

Adjustment of excess payment of service tax - there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the other months, as there is no unjust enrichment involved - AT

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  1. Adjustment of excess service tax - Whether the excess service tax paid in same months can be adjusted by the appellants in the following months - held yes - AT

  2. Suo-moto Adjustment of excess service tax paid - The excess amount paid in the month of May, 2011 adjusted by the appellants in the subsequent months tax liability is...

  3. Suo moto adjustment of excess service tax paid - excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant - AT

  4. Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

  5. Suo moto adjustment of excess service tax paid for short paid service tax of subsequent year - Bar of limitation -self adjustment of excess tax allowed - AT

  6. When there is no short fall in payment of duty after adjusting excess payment on other products, interest liability will not arise. - AT

  7. Finalization of provisional assessment – While finalizing a provisional assessment, the excess payment of duty can be adjusted against the short payment. - AT

  8. Prior to 25-6-1999 the adjudicating authority could adjust the excess payments made at the time of provisional assessment towards short-payments arising at the time of...

  9. Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment...

  10. Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT

 

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