https://www.taxtmi.com/article/detailed?id=619 Advance payments may be voluntarily made and adjusted against subsequent service tax liabilities with notification and return disclosure; provisional payments are permitted where exact liability cannot be estimated, with shortfalls paid with interest and excesses carried forward. Excess payments may be adjusted against succeeding periods subject to conditions and notification, but there is no provision allowing an earlier short payment to be offset by a later excess, which later excesses are treated as payments for that period rather than mere deposits. en-us Thu, 31 Dec 2009 00:00:00 +0530 Thu, 31 Dec 2009 09:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=619 Advance payments may be voluntarily made and adjusted against subsequent service tax liabilities with notification and return disclosure; provisional payments are permitted where exact liability cannot be estimated, with shortfalls paid with interest and excesses carried forward. Excess payments may be adjusted against succeeding periods subject to conditions and notification, but there is no provision allowing an earlier short payment to be offset by a later excess, which later excesses are treated as payments for that period rather than mere deposits. Articles Service Tax Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=619