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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 Overpayments Can Offset Shortfalls in Other Months; No Unjust Enrichment Issue Involved.

June 26, 2014

Case Laws     Service Tax     AT

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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