Re-credit of service tax where ST has been paid on receipt of advance or on accrual basis and where such amount is refunded or services are not provided

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- Service Tax Practice Manual / Ready Reckoner<br>Service Tax<br>Credit of excess service tax where ST has been paid on receipt of advance or on accrual basis and where such amount is refunded or serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of such excess service tax paid on such amount himself and he can adjust the same with subsequent liability. Conditions a. If the assesse has refunded the payment or part thereof, so received for th....