Excess Service tax


This query is : Resolved 

02 November 2009 Dear

We have paid Excess Amount in Service tax Category - Business Auxiliary Services. Can we adjust this excess amount in the another Category - i.e. Maintenance or Repair Service or any other category for future payments.

Please advise.

Regards,

Malcome Bandya.

ANIL JANGID (Expert)
02 November 2009 yes you can do,information required to give to superintendent of central excise

02 November 2009 The excess payment can be adjusted against the payments for the succeeding month/quarter under the same service as per rule 6(4A) subject to the satisfaction of the conditions mentioned in rule 6(4B) of the Service tax Rules,1994. Inter service adjustment is debatable in view of the provisions of rule 6 of the said rules.


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