Excess Service Tax Adjustment Allowed Across Quarters u/r 6(4A) of Service Tax Rules, 1994.

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....Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for succeeding month or quarter, whereas in the present case excess amount of service tax paid in the 4th quarter of FY 2012-2013 and the adjustment of the said excess amount made in 2nd, 3rd and 4th quarter of FY 2013-2014 - AT....