TaxTMI 
TaxTMI 
ST on write off of bills can be adjusted ?
27 Aug 2015 
1 Reply 
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Service tax adjustment: no self adjustment allowed; refund claim must be filed under statutory provision within one year.
There is no provision for self adjustment of service tax paid on subsequently written off bills. The taxpayer must file a refund claim under the applicable refund provision within one year from payment, producing original cancelled bills and other evidence of non receipt; claims after one year are time barred. (AI Summary)
There is no provision for self adjustment of service tax paid on subsequently written off bills. The taxpayer must file a refund claim under the applicable refund provision within one year from payment, producing original cancelled bills and other evidence of non receipt; claims after one year are time barred. (AI Summary)
ST is to be paid on bill generation (mobile bills), irrespective of collection. If the bills are outstanding for a long time and not able to collect the bills. Outstanding bills will be written off,Can we adjust ST paid on those bills against the current ST liability.