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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Suo-moto adjustment of excess service tax paid - If the assessee ...

Service Tax

February 1, 2019

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 essence of this provision is to help the assessee who has made excess payment to utilize such excess amount to pay up the tax liability for other period.

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