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Adjustment of tax paid back to the customer

This query is : Resolved 

04 November 2010 Dear Members,
Can a builder who has repaid the entire amount, along with service tax already paid to the department, to the allottee on cancellation of the booking of the flat, adjust that amount of tax, in the subsequent period/month without seeking refund from the department?.


04 November 2010 Any service tax paid in excess by an assessee , can only by way of refund application stating clearly the grounds for claiming such refund.

You cannot adjust the service tax paid on refund.

10 November 2010 No such provision. Only refund that also if within the time limit of 1 year.




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