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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Adjustment of excess service tax paid in advance - the intention ...

Service Tax

February 25, 2017

Adjustment of excess service tax paid in advance - the intention of paying advance should be made clear immediately after the payment - it can be seen that the said Service Tax has not been paid as advance on his self assessment - Rule 6(1A) is not applicable - benefit of Rule 6(4B) has been allowed by Commissioner (Appeals) - No interference - AT

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