Claim of Refund

[RAVI SONI]

Dear Members,

I want your valuable advice to the query mentioned as under :-
 
A Pvt. Ltd. company has inadvertently paid excess of Service tax to the department in the month of April 2014. I want to know the procedure to claim the excess amount of Service Tax as refund from the Department

[Madhukar N Hiregange]

If you can adjust the same in subsequent period then that is an option. otherwise within 1 year make an application for refund attaching the evidence of the excess payment along with reasons why the same happened.. See a commentary for detailed procedure.

AI Summary

Service tax refund: excess payments can be adjusted in later returns or reclaimed by refund application with supporting evidence.
The payer may adjust the excess service tax in a subsequent period; otherwise a refund application must be filed within the limitation period with documentary evidence of the excess payment and a reasoned explanation for the error.