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Excess tax paid is adjustable in subsequent months in terms of rule 6(4A) of Service Tax Rules
Case Law Details
- Case Name
- Larsen & Toubro Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Larsen & Toubro Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
CESTAT Ahmedabad held that excess tax paid is adjustable in terms of rule 6(4A) of the Service Tax Rules, 1994 against tax liability arising in subsequent months.
Facts- The Appellants were granted a power project by M/S Visa Power Limited (VISA). As per Letter of Award (LOA), the ‘Total Contract Price’ for the complete scope of work was finalized to be Rs. 1610.01 Crores, 5% (Rs. 80.50 Crores) of which was agreed to be paid in advance. The contract involved supply of materials as well as erec...
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