https://www.taxtmi.com/article/detailed?id=181 An excess payment of service tax functions as self assessment because the service provider voluntarily pays more than the liability without requiring permission, does not follow provisional assessment formalities or Form ST 3A, and may adjust the excess against subsequent liabilities subject to the conditions and intimation requirements in Rules 6(4A)-6(4C). en-us Thu, 25 Sep 2008 00:00:00 +0530 Thu, 25 Sep 2008 17:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=181 An excess payment of service tax functions as self assessment because the service provider voluntarily pays more than the liability without requiring permission, does not follow provisional assessment formalities or Form ST 3A, and may adjust the excess against subsequent liabilities subject to the conditions and intimation requirements in Rules 6(4A)-6(4C). Articles Service Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=181