how to claim excess paymenmt service tax when there is no future tax liability ?
Dilip Darji
(392 Points)
Replied 13 October 2009
As such there is no specific provision for refund of Service Tax, either in The Finance Act or Service Tax Rules, 1994. However the provosions of Section 11 B for refund of central excise duty have been made applicable for service tax refund, vide Section 83 of The Finance Act.
There is also a provision for adjustment of Service Tax excess paid by any person, vide Rule 6 of Service Tax Rules. Considering the factual position of your case, you may go through the provisions of rule 6.
Rule 6 is attached herewith for your ready reference.
Regards.
DILIP DARJI.
.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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