W.e.f. 01.04.2012, rule 6(4B) has been amended vide notification no. 3/2012 dated 17.03.2012 to remove conditions mentioned in adjustment of excess payment of service tax, it can be adjusted without any monetary limit. Further no intimation is required to be filed with Superintendent. However, adjustment of excess payment made shall be reflected in service tax return of the assessee.
Refer link : https://www.simpletaxindia.net/2012/04/adjustment-of-service-tax-without-any.html#ixzz2E48g4p3q
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