Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Adjustment of the amount of service tax - No value of service or ...

Service Tax

December 27, 2015

Adjustment of the amount of service tax - No value of service or service tax had been realised by the appellant from the customers - appellant was entitled to adjust the service tax paid in excess if it had refunded the value of taxable service and service tax thereon from whom it was received. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Suo motu credit of the differential amount of service tax - lesser payment made by the customers - merely minor infraction of the rule - adjustment allowed - AT

  3. 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

  4. 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

  5. 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

  6. Whether the excess service tax paid by them in the previous period can be adjusted in the subsequent period, for neutralizing the subsequent tax liabilities - Self...

  7. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

  8. Adjustment of penalty amount with the refund payable to the assessee - Allowing Department to adjust the refund against the said liability would virtually nullify the...

  9. Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no...

  10. Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

 

Quick Updates:Latest Updates