Adjustment on excess paid service tax
This query is : Resolved
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...
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...
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
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
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......
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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