Self adjustment of service tax liability with excess tax paid ...

Tax Overpayment Adjusted: No Service Provided, Demand for Extra Payment Dropped, Not About Classification or Exemption.

August 22, 2016

Case Laws     Service Tax     AT

Self adjustment of service tax liability with excess tax paid earlier - This is not a case where the amount sought to be adjusted falls under the category of excess payment on account of wrong classification, valuation or claiming of an exemption. This is a plain and simple case of payment of tax where no tax is required to be paid as no service was provided on which fact, there is no dispute. - Demand set aside - AT

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