Excess service tax paid

This query is : Resolved

Rahul (Querist)
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18 March 2016 dear expert, we have paid excess service tax in the head of GTA service for rs 50,000/- in the month of jan. 2015 and also file service tex return oct. 14 to mar. 15 but we have not adjusted service tax in next moth or quarter. my queries are:- 1. now can we adjust service tax or file refund after one year. 2. if we can adjust then in which service we can adjust. 3. Please also tell time limit for adjustment of service tax.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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19 March 2016 Service tax adjustment is only possible in the subsequent period of making excess payment as per Rule 6 of the Service Tax Rules. The only recourse available to you is claim refund u/s 11B of the Central Excise Act read with Section 83 of the Finance ACt 1994. The time limit in your case is however one year from the payment of excess duty paid, which if elapsed gets time-barred

Rahul

Rahul (Querist)
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20 March 2016 thanks vishakha ji, please also tell can we claim service tax credit which we have paid excess, as we have paid in jan 15.

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Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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21 March 2016 You may not be eligible for such credit since such excess service tax payment do not correlate to any input/input service received.