https://www.taxtmi.com/forum/issue?id=110095 Excess payments under the Reverse Charge Mechanism may be adjusted against future service tax liability or claimed as a refund, and such adjustment is to be shown in the ST-3 return; separate departmental intimation is not required. Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994 govern eligibility, the term assessee includes the RCM payer, and payments attributable to disputes over interpretation, taxability, valuation or exemption applicability are excluded from relief under Rule 6(4B). en-us Sun, 27 Mar 2016 16:11:35 +0530 Thu, 23 Jan 2025 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110095 Excess payments under the Reverse Charge Mechanism may be adjusted against future service tax liability or claimed as a refund, and such adjustment is to be shown in the ST-3 return; separate departmental intimation is not required. Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994 govern eligibility, the term assessee includes the RCM payer, and payments attributable to disputes over interpretation, taxability, valuation or exemption applicability are excluded from relief under Rule 6(4B). Discussion-Forum Service Tax Sun, 27 Mar 2016 16:11:35 +0530 https://www.taxtmi.com/forum/issue?id=110095