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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

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

Service Tax

August 22, 2016

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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