Service tax on cancellation of flat

RAJKUMAR SADHWANI (tax consultant) (36 Points)

29 October 2016  
ONE OF MY CLIENT COLLECTED THE SERVICE TAX FROM BUYER OF FLAT AND SAME IS DEPOSITED ACCORDINGLY AND RETURN IS ALREADY FILED. NOW THE BUYER HAVE CANCELLED THE FLAT AND SERVICE TAX IS REFUNDED TO HIM. HOW TO CLAIM CREDIT OF EXCESS SERVICE TAX PAID IN RETUNS