https://www.taxtmi.com/caselaws?id=471377 Rule 6(4A) permits excess service tax paid in an earlier period to be adjusted against service-tax liability for a succeeding month or quarter, without requiring adjustment in the immediately following period. Its plain language does not compel a taxpayer to seek a refund merely because no immediate liability exists or because the excess exceeds that liability. Requiring refund in those circumstances would retain tax already paid without legal authority. Adjustment of the excess against a later March 2009 liability was therefore valid, and the related demand, interest and penalty were unsustainable. en-us Thu, 12 Oct 2023 00:00:00 +0530 Tue, 01 Sep 2026 14:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471377 Rule 6(4A) permits excess service tax paid in an earlier period to be adjusted against service-tax liability for a succeeding month or quarter, without requiring adjustment in the immediately following period. Its plain language does not compel a taxpayer to seek a refund merely because no immediate liability exists or because the excess exceeds that liability. Requiring refund in those circumstances would retain tax already paid without legal authority. Adjustment of the excess against a later March 2009 liability was therefore valid, and the related demand, interest and penalty were unsustainable. Case-Laws Service Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471377