Excess Service Tax Payment

how to claim excess paymenmt service tax when there is no future tax liability ?

Replies (1)

As such there is no specific provision for refund of Service Tax, either in The Finance Act or Service Tax Rules, 1994. However the provosions of Section 11 B for refund of central excise duty have been made applicable for service tax refund, vide Section 83 of The Finance Act.

There is also a provision for adjustment of Service Tax excess paid by any person, vide Rule 6 of Service Tax Rules. Considering the factual position of your case, you may go through the provisions of rule 6.

Rule 6 is attached herewith for your ready reference.

Regards.

DILIP DARJI.

 .

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