adjustment of excess service tax

This query is : Resolved

nona kapoor (Querist)
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06 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.

G Muralidharan

G Muralidharan (Expert)
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16 December 2008 Your querry is that you have one Registration and rendering different services. whether excesss service tax paid under one service can be adjusted against the shortfall in another service.

Reply:

No it is not possible to adjust surplus in one service against shortfall in another service.