https://www.taxtmi.com/highlights?id=70043 Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for the succeeding month or quarter; sub-Rule 4A of Rule 6 of STR starts with a non-obstante clause and, therefore, the procedure prescribed for the earlier rules, if any, are not applicable in the instant case; the appellant is eligible to avail the provisions of Rule 6 (4A) of STR, 1994. - AT en-us Wed, 31 May 2023 09:53:52 +0530 Wed, 31 May 2023 09:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70043 Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for the succeeding month or quarter; sub-Rule 4A of Rule 6 of STR starts with a non-obstante clause and, therefore, the procedure prescribed for the earlier rules, if any, are not applicable in the instant case; the appellant is eligible to avail the provisions of Rule 6 (4A) of STR, 1994. - AT Highlights Service Tax Wed, 31 May 2023 09:53:52 +0530 https://www.taxtmi.com/highlights?id=70043