TaxTMI 
TaxTMI 
EXCESS SERVICE TAX PAID IN MARCH
30 Mar 2013 
7 Replies 
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Self-adjustment of excess service tax permitted; adjust to the next period or within 90 days under reverse charge, subject to exclusions.
Rule 6(3) permits self-adjustment of excess service tax without a monetary ceiling and generally without prior intimation, but disallows adjustment where the excess arises from legal interpretation, taxability, valuation or exemption applicability; service recipients may adjust only under reverse/partial reverse charge and within the prescribed period, otherwise refund procedures apply. (AI Summary)
Rule 6(3) permits self-adjustment of excess service tax without a monetary ceiling and generally without prior intimation, but disallows adjustment where the excess arises from legal interpretation, taxability, valuation or exemption applicability; service recipients may adjust only under reverse/partial reverse charge and within the prescribed period, otherwise refund procedures apply. (AI Summary)
IF EXCESS SERVICE TAX IS PAID ON 31.03.2013. CAN I ADJUST THE EXCESS AMOUNT TOWARDS THE LIABILITY OF APRIL 2013 OR HOW TO CLAIM THE REFUND.