Adjustment on excess paid service tax

This query is : Resolved

amit gupta (Querist)
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29 September 2012 dear sir,

i read all provisions related with this matter but my client not follow 1 provision on this matter which is this:

"Details and reasons for adjustment are intimated to the jurisdictional Superintendent of Central Excise within a period of 15 days from the date of such adjustment".

and notice came from deppt. what to do?
and plz suggest me any case study regards this...

CA Suresh Jain

CA Suresh Jain (Expert)
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30 September 2012 Excess payment of service tax is on what account

1. Amount of service chargeable is reduced - can be adjusted and no intimation is required
2. amount of service tax paid in excess by mistake in one month or in a quarter can be adjusted in succeeding month or quarter- no intimation is required
3. if excess payment is related to an interpretation of Law or dispute the same can not be adjusted

please refer rule 6(3), 6(4A) and 6 (4B) of service tax rules

amit gupta

amit gupta (Querist)
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30 September 2012 yes sir, but cestat issue a notice and raised a demand only in the issue of not intimation for adjusting the excess service tax paid in oct 2003 and dec 2003......bcz my client had adjusted it from nov, jan n feb......

CA Suresh Jain

CA Suresh Jain (Expert)
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30 September 2012 if you can mail the SCN to me at sureshjain.nj@gmail.com i can study and reply

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