Abatement

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 October 2011 A cab operator,
not availed abatement by ignorant; but collected the tax and paid in full.

Pl. advise how to get back the amt of excess payment.

What is the procedure/formalities to avail abatement.

Pankaj Agarwal

Pankaj Agarwal (Expert)
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27 October 2011 Service tax collected without considering the abatement cannot be recovered back as the same has been collected from the customer as provisions of unjust enrichment will be applicable . If however the excess amount collected in reimbursed back to the customer and it can be proved to the tax authorities then excess payment can be claimed as refund.

There is no procedure/formalities prescribed for availing abatement.