https://www.taxtmi.com/highlights?id=16583 The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment of tax and not an excess payment of tax - Adjustment allowed - AT en-us Mon, 30 Dec 2013 11:30:09 +0530 Mon, 30 Dec 2013 11:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16583 The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment of tax and not an excess payment of tax - Adjustment allowed - AT Highlights Service Tax Mon, 30 Dec 2013 11:30:09 +0530 https://www.taxtmi.com/highlights?id=16583