https://www.taxtmi.com/forum/issue?id=110415 Reverse charge applies when specified taxable services are received and statutory conditions are met; recipients who are business entities incur the service tax liability even if not a body corporate. Characterisation of the recipient as a business entity is determinative. Excess payments made due to interpretation, taxability, valuation or exemption issues cannot be self-adjusted under the rules and instead require filing a refund claim with the tax authority; other excess payments may be adjusted in subsequent returns with disclosure. en-us Fri, 27 May 2016 21:37:31 +0530 Thu, 23 Jan 2025 15:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110415 Reverse charge applies when specified taxable services are received and statutory conditions are met; recipients who are business entities incur the service tax liability even if not a body corporate. Characterisation of the recipient as a business entity is determinative. Excess payments made due to interpretation, taxability, valuation or exemption issues cannot be self-adjusted under the rules and instead require filing a refund claim with the tax authority; other excess payments may be adjusted in subsequent returns with disclosure. Discussion-Forum Service Tax Fri, 27 May 2016 21:37:31 +0530 https://www.taxtmi.com/forum/issue?id=110415