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Query related to rule 6 (4b) of service tax

This query is : Resolved 

17 April 2013 If a person has paid excess service tax in the previous year 2012-13 can he adjust the same in the year 2013-14??

17 April 2013 Yes he can show excess service tax as advance service tax.

But As per rule 6(1A), company has to give intimation to supreitendent range within 15 days of payment.

Gorav Kumar Goyal
G K Goyal & Associates
goravgoyal@icai.org
9910357301



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