service tax setoff

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kumud warke (Querist)
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11 December 2008
sir,

Whether excess payment of service tax under one Service Tax Registration No. (for one service) can be adjusted against short payment of service tax under another registration no. (for another service) being provided by the same organistion?

If yes, please let me know the relevant section and rules in this regard.

Himanshu Tandon

Himanshu Tandon (Expert)
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11 December 2008 excess payment of service tax under one Service Tax Registration No. (for one service) can be not be adjusted against short payment of service tax under another registration no. (for another service) but their is simple way under service tax rule that you can this time pay short payment of service tax in same service and adjust the excess payment of service in same service in subsequent month. under rule 4A of service tax under term condition of Rule 4B of service tax