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Excess service tax paid

This query is : Resolved 

19 November 2012 Sir

My client paid service tax without avaialing benefit of Exemption of Rs. 10 lac available to small service providers.

What can he do now ? Adjustment or refund ?

20 November 2012 In my opinion , he has already collected from the customers hence he can not adjust or claim refund. There is a concept called unjust enrichment.

To claim refund or make adjustment subject to the limitation of time i.e 1 year,the amount of service tax so collected should be refunded to the person from whom it was collected.




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