https://www.taxtmi.com/forum/issue?id=65588 A provider who issued an invoice, paid service tax, and later issued a credit note because the service was not provided or was deficient may take credit of the excess service tax by adjusting it against current liability when a credit note is issued for the value of the service not provided; however, such adjustment is subject to a notification limiting adjustments where excess payment arises from issues of interpretation, taxability, classification, valuation or exemption applicability. en-us Mon, 22 Apr 2013 14:44:27 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=65588 A provider who issued an invoice, paid service tax, and later issued a credit note because the service was not provided or was deficient may take credit of the excess service tax by adjusting it against current liability when a credit note is issued for the value of the service not provided; however, such adjustment is subject to a notification limiting adjustments where excess payment arises from issues of interpretation, taxability, classification, valuation or exemption applicability. Discussion-Forum Service Tax Mon, 22 Apr 2013 14:44:27 +0530 https://www.taxtmi.com/forum/issue?id=65588