https://www.taxtmi.com/forum/issue?id=110178 Excess service tax paid in a month or quarter may be adjusted against the succeeding period's liability, but cannot be set off against a shortfall in the same earlier period; short payments require payment with interest and excess payments are refundable subject to unjust enrichment. Administrative practice on accounting codes complicates cross service adjustments, generating calls for departmental clarification to avoid penal outcomes from mere classification or timing mismatches. en-us Wed, 13 Apr 2016 10:51:30 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110178 Excess service tax paid in a month or quarter may be adjusted against the succeeding period's liability, but cannot be set off against a shortfall in the same earlier period; short payments require payment with interest and excess payments are refundable subject to unjust enrichment. Administrative practice on accounting codes complicates cross service adjustments, generating calls for departmental clarification to avoid penal outcomes from mere classification or timing mismatches. Discussion-Forum Service Tax Wed, 13 Apr 2016 10:51:30 +0530 https://www.taxtmi.com/forum/issue?id=110178