https://www.taxtmi.com/forum/issue?id=106886 Job work is treated as a service unless it amounts to manufacture. Excess service tax payments may be adjusted against subsequent liabilities, but adjustment is barred where the excess arises from questions of taxability, classification, valuation or exemption applicability; therefore excess paid on one service cannot be adjusted against disputed job work liability. Taxpayers may seek refund of excess payments or, where eligible, utilise pooled Cenvat credit for payment of service tax. en-us Fri, 06 Jun 2014 12:53:26 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106886 Job work is treated as a service unless it amounts to manufacture. Excess service tax payments may be adjusted against subsequent liabilities, but adjustment is barred where the excess arises from questions of taxability, classification, valuation or exemption applicability; therefore excess paid on one service cannot be adjusted against disputed job work liability. Taxpayers may seek refund of excess payments or, where eligible, utilise pooled Cenvat credit for payment of service tax. Discussion-Forum Service Tax Fri, 06 Jun 2014 12:53:26 +0530 https://www.taxtmi.com/forum/issue?id=106886