Suo-Moto adjustment of excess service tax paid with the ...

Service Tax

June 18, 2016

Suo-Moto adjustment of excess service tax paid with the subsequent liability without adhering to provisions of Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 - strict interpretation and denying adjustment would result in unjust enrichment of the Revenue which can never be the intention of the Rule. - AT

View Source

← Previous Next →

Suo-Moto adjustment of excess service tax paid with the ...

Service Tax

June 18, 2016

You may also like:

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

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...

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...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

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

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

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...

Adjustment of excess amount of service tax paid - Scope of the term subsequent period

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - demand of service tax of the said...

Suo moto adjustment - for the excess service tax paid for the period prior to 01.04.2009 Appellant should have sought refund claim, because such a suo moto adjustment is...

Adjustment of excess paid service tax from the liability of another period - if the contention of the appellant is accepted that they have paid excess service tax in the...

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...

Non adjustment of excess service tax paid with service tax liability in the subsequent period - in favour of assessee. - AT

Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period

Quick Updates: