https://www.taxtmi.com/circulars?id=82 Service providers collected service tax at the higher rate before the rate was statutorily effective; amounts collected before the effective date that were not deposited with the Government are recoverable, and field formations must examine returns to ensure excess collections are deposited into the exchequer in accordance with statutory deposit and recovery obligations. en-us Mon, 21 Apr 2003 00:00:00 +0530 Fri, 29 Aug 2008 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=82 Service providers collected service tax at the higher rate before the rate was statutorily effective; amounts collected before the effective date that were not deposited with the Government are recoverable, and field formations must examine returns to ensure excess collections are deposited into the exchequer in accordance with statutory deposit and recovery obligations. Circulars Service Tax Mon, 21 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=82