Self-Adjustment of Excess Service Tax: Sub-rule 6(3) Independence from 6(4) and No Time Limit for Adjustments.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Self adjustment of excess service tax paid - Refund claim of service tax paid earlier - sub-rule 6(3) is not dependent on provision of sub-rule 6(4) - there is no time limit prescribed under sub-rule 6(3) for making adjustment - AT....