https://www.taxtmi.com/acts?id=847 Any person who collects an amount from a recipient as representing service tax must forthwith pay that amount to the credit of the Central Government when the collection exceeds assessed service tax or was not required; the Central Excise Officer may serve a show-cause notice, determine the amount due after representations, and require payment. Amounts so paid are adjustable against future service tax liability, and any surplus must be credited to the Consumer Welfare Fund or refunded to the person who bore the incidence under the prescribed refund procedure within six months of the public notice. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 01 Dec 2014 16:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=847 Any person who collects an amount from a recipient as representing service tax must forthwith pay that amount to the credit of the Central Government when the collection exceeds assessed service tax or was not required; the Central Excise Officer may serve a show-cause notice, determine the amount due after representations, and require payment. Amounts so paid are adjustable against future service tax liability, and any surplus must be credited to the Consumer Welfare Fund or refunded to the person who bore the incidence under the prescribed refund procedure within six months of the public notice. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=847