Excess service tax paid

An assessee registered as a goods transport agency with the service tax department is liable to pay service tax as a service receiver. The assessee has paid the service tax without claiming the abatement of 75% which is available in case of goods transport agency. But now while filing service tax return, can assessee claim the abatement and if yes then how to show the excess service tax paid in the return ?

Replies (1)

YES,HE CAN CLAIM IT

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