https://www.taxtmi.com/caselaws?id=798064 Rule 6(4A) permits excess service tax paid in an earlier period to be adjusted against service-tax liability in a succeeding month or quarter. The rule does not require adjustment exclusively in the immediately following period. Limiting adjustment to that period would undermine the provision where no liability arises then or where the excess payment exceeds that liability. Since the amount is already with the Revenue, adjustment against a later liability causes no revenue loss. Consequently, excess service tax may be adjusted against liabilities arising in later subsequent months or quarters, and a contrary demand is unsustainable. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798064 Rule 6(4A) permits excess service tax paid in an earlier period to be adjusted against service-tax liability in a succeeding month or quarter. The rule does not require adjustment exclusively in the immediately following period. Limiting adjustment to that period would undermine the provision where no liability arises then or where the excess payment exceeds that liability. Since the amount is already with the Revenue, adjustment against a later liability causes no revenue loss. Consequently, excess service tax may be adjusted against liabilities arising in later subsequent months or quarters, and a contrary demand is unsustainable. Case-Laws Service Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798064