Excess payment of service tax

Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be.

hence, you can adjust such excess payment in the next subsequent month or quarter or you can claim refund...

Dear Babu,

I agree with the answer given by Mr. Aryan.

You can adjust the excess amount paid or can claim the refund of the same.

But my advise is to adjust the amount in next quarter as the refund process is too much tidious and time consuming.