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of <h1>Understanding Advance and Excess Service Tax Payments: Key Provisions in Rules 6(1A), 6(4), 6(4A), and 6(4B) Explained</h1> The Service Tax Practice Manual outlines the procedures for advance and excess payments of service tax under the Service Tax Rules, 1994. Rule 6(4) allows provisional payments when an assessee cannot accurately estimate tax liability, requiring written approval from authorities. Rule 6(1A) permits voluntary advance payments with mandatory notification to the superintendent within fifteen days. Rule 6(4A) and 6(4B) address excess payments, allowing adjustments in future liabilities without limits post-2012, provided the excess is not due to legal interpretation issues. Understanding the differences between advance and excess payments is crucial for compliance.
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