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    <title>Adjustment of excess service tax deposited</title>
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    <description>Excess payment of service tax made in a prior period may be adjusted against subsequent service tax liabilities for the current or following tax period, provided the taxpayer complies with the limitations, documentation and procedural conditions prescribed under Rule 6 of the Service Tax Rules, 1994.</description>
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      <description>Excess payment of service tax made in a prior period may be adjusted against subsequent service tax liabilities for the current or following tax period, provided the taxpayer complies with the limitations, documentation and procedural conditions prescribed under Rule 6 of the Service Tax Rules, 1994.</description>
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