https://www.taxtmi.com/manuals?id=196 Excess service tax collected must be paid forthwith to the Central Government; failure to do so attracts a show cause notice and an adjudication determining the amount payable which is then payable by the collector. Amounts paid are adjustable against the collector's service tax liability on finalisation of assessment or related proceedings. Interest at a government fixed rate applies from the month following the month in which payment should have been made until actual payment, with interest recalculated if appellate authorities alter the determined amount. Surplus after adjustment is credited to a consumer welfare fund or refunded to the person who bore the incidence under a prescribed application process. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=196 Excess service tax collected must be paid forthwith to the Central Government; failure to do so attracts a show cause notice and an adjudication determining the amount payable which is then payable by the collector. Amounts paid are adjustable against the collector's service tax liability on finalisation of assessment or related proceedings. Interest at a government fixed rate applies from the month following the month in which payment should have been made until actual payment, with interest recalculated if appellate authorities alter the determined amount. Surplus after adjustment is credited to a consumer welfare fund or refunded to the person who bore the incidence under a prescribed application process. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=196