10 June 2008
my query is that is excess service tax payment against a particular service is adjusted against the same service/ other service can be adjusted ? if it is what is the process ?
Inter service adjustment is possible. Neither Rule 6(3)nor rule 6(1A) nor rule 6(4A) restricts inter service adjustments. Please note that these are the only three rules/ subrules which provide for adjustment of excess payment of service tax.
CAclubindia
