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Overpayment by service recipient under rcm

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(Querist)
26 July 2016 An excess payment made by Service Recipient under RCM. Can the excess amount paid can be adjusted? would the same provision apply as in the case of NCM on Service provider?
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CA AJAY KUMAR AGRAWAL

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CA AJAY KUMAR AGRAWAL (Expert)
26 July 2016 Any payment of Service Tax, made in excess can be adjusted from future liability.

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