Short tax paid can be adjusted with the excess tax paid in subsequent months/quarters
Last updated: 09 June 2023
Court :
CESTAT, Delhi
Brief :
The CESTAT, Delhi in M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315 of 2014 dated May 30, 2013], while quashing the impugned order, set aside the liability, and held that the appellant is eligible to adjust the short tax paid with the excess tax paid in subsequent month/quarter in line with the provisions of Rule 6 (4A) of the Service Tax Rules, 1994 ("the Service Tax Rules") as the appellant has made good the service tax short paid by them, along with interest.
Citation :
Service Tax Appeal No. 54315 of 2014 dated May 30, 2013
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Bimal Jain
Published in Service Tax
Views : 243
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