Excess Service tax paid by challan, can it be adjsuted against other service tax liabilty ?

[BipadBhanjan dixit]

Dear Sir,

This has with reference to the old query discussed earlier without concrete statutory supplort.

Now the detarment view that the assessee can not be adjsuted the excess payment of service tax under one catagory of service from short payment of service tax due form other service tax catagory.

If there is any lagal backing to thie view from CESTAT or Hon'ble HC ,please do share .

Thanks & regards.

B B Dixit

AI Summary

Excess Service Tax Payment Cannot Offset Shortfalls in Different Categories Due to Distinct Codes and Rates A query was raised regarding whether excess service tax paid under one category can be adjusted against a shortfall in another category. The department's stance is that such adjustments are not permissible due to distinct classifications, accounting codes, and tax rates for each service. This view is supported by references to circulars, trade notices, and case law, including decisions from the CESTAT and Gujarat High Court. Respondents in the discussion reaffirmed the department's position, citing the need for adherence to specific service tax codes without intermingling payments across different service categories.