Adjustment of excess service tax paid

Service Tax (Legacy) 2371 views 3 replies

My client has paid exccess service tax for the quarter October 08- March 09. The cenvat credit was adjusted first and then the excess amount paid was carried forward for adjustment for the next quarter under service tax rule 6(4A). But the self adjustment of excess paid amount was not intimated to the superintendent within fifteen days of adjustment.

Please let me know that in the above mentioned case can my client adjust the excess paid service tax amount in the next quarter April 09 - Sept 09.

Replies (3)

Dear Amit

As Pre Rule 6 (4B) (iv) "the details and reasons for such adjustment shall be intimated to the Jurisdicational Superintendent of Central Excise within a period of fifteen days from the date of such adjustment."

it means intimation is required from the date of adjustment, not from the date of excess deposit.

 

 

 Thanks for the reply. But if my client had not informed the superintendent within 15 days of adjustment then is there any provision to rectify the client's mistake and not to loose the excess amount deposited. 

Your client should inform to the superintendent, condonation depends upon superintendent.


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