Rule 6(4b)

The excess service tax can be adjusted as per Rule 6(4A) of STR, 1994 against the service tax liability of next months/quarters......there is nothing like that adjustment will be pro-rata basis.....it was eariler before 01.04.2012... Suppose you raised an invoice with ST Rs. 1 lacs in Sep and paid the ST in Oct ...but in Oct end the deal get cancelled , in this case the excess tax Rs. 1 lacs which u have paid can be adjusted in next periods..... But excess tax paid by wrong interpretation of law or by non-availment of Cenvat credit or by forgoing benefit of an abatement/exemption cannot be adjusted ....beacause Rule 6(4B) specifically restrict these cases ....