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

Service tax classification prevents cross-category adjustment of excess challan payments; seek reallocation to the correct code instead.
Excess service tax paid by challan cannot be set off against liabilities of a different service category because each service has a distinct accounting code, rate and abatement; taxpayers should seek administrative reallocation or adjustment to the correct accounting code rather than unilateral cross category adjustment.