https://www.taxtmi.com/forum/issue?id=3029 Intimation for adjustment is to be reckoned from the actual date the excess service tax is adjusted against a later quarter's liability. The ceiling on adjustable amounts is determined by the rules prevailing on the date of adjustment, and the provision applies where the excess has been credited to the provisional ledger account (PLA) and then used to offset a subsequent liability. en-us Tue, 24 May 2011 18:41:34 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3029 Intimation for adjustment is to be reckoned from the actual date the excess service tax is adjusted against a later quarter's liability. The ceiling on adjustable amounts is determined by the rules prevailing on the date of adjustment, and the provision applies where the excess has been credited to the provisional ledger account (PLA) and then used to offset a subsequent liability. Discussion-Forum Service Tax Tue, 24 May 2011 18:41:34 +0530 https://www.taxtmi.com/forum/issue?id=3029