Adjustment of excess service tax paid

[sunil jain]

We have paid excess service tax for Aug,12 to Dec,12 (paid in Dec & Jan,13) on GTA service on reverse charge basis(as paid withou availing 75% abatement), now can we adjust this excess tax paid for our tax liability( on a/c of GTA & Security services) for the m/o Feb,12 under rule 6(4A) of Service tax rule 1994.

rule (4A) states that such excess amount may be adjuted against his service tax liability for the succeeding month.Hence kindly advise whether adjustment is possible in succeeding months.

Thanks,

CA. R.K. Aggarwal

AI Summary

Adjustment of excess service tax permissible against succeeding-month liabilities and across service categories under rule 6(4A).
Excess service tax paid on GTA services under reverse charge may be adjusted under Rule 6(4A) against succeeding months' service tax liabilities, including liabilities on other services such as security services, provided the payment is not attributable to a valuation or legal dispute; departmental guidance supports avoiding double collection, and an amendment alters the monetary limit applicable to such adjustments.