Service tax on one head transferred to another head

Dipak Choubey (Student CMA) (26 Points)

20 April 2015  

Can anyone tell me whether the Tax payable for one service be transferred or clubbed with any other service.

For example: can the service tax payable on works contract transferred to service tax payable on Other services/royalty
or Service tax on GTA transferred to service tax on other services

 

Is this allowed??

 

Please help me with proper reference to the law as far as possible.