Case reference

This query is : Resolved 

20 September 2012
if any service provider paid tax excess in any month but for set off this he will pay less service tax in subsequent month.

can he do this... if yes provide me some case refrences bcz this case is present in front of itat....

20 September 2012 Rule 6(4A) provides that where the service provider has paid excess tax in a particlural he can adjust the same against the liability of the subsequent month.



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