Excess service tax

Yes adjustment possible

Refer rule 6 sub rule 4a as given below;

[(4A) 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.

Excess tax paid can be adjusted against tax payment of subsequent motnh/quarter.