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

2. 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

3. 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...

4. 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 -...

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

6. 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...

7. 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...

8. 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

9. Adjustment of excess amount of Service Tax paid in earlier months in the succeeding months - whether the adjustment made by the appellant on the excess payments made by...

10. 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...

11. The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment...

12. Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

13. Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

14. Adjustment of excess and short paid amounts - whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the...

15. 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