Short payment of Service tax or not - provisional payment of ...

Appellant adjusts excess service tax payments against next month's liability, avoiding additional payment demand. Evidence supports claim.

April 26, 2023

Case Laws Service Tax AT

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 is paid in excess and sometime it may be less. The appellant has submitted the copy of the chart showing the payment made in excess during the relevant period which clearly shows that the appellant had adjusted the excess amount paid in a particular month against the liability of the subsequent month. - No demand - AT

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Short payment of Service tax or not - provisional payment of ...

Appellant adjusts excess service tax payments against next month's liability, avoiding additional payment demand. Evidence supports claim.

April 26, 2023

Case Laws Service Tax AT

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