Excess Service Tax Can Be Adjusted Beyond Immediate Month/Quarter under Rule 6(4A)

Bharat Sanchar Nigam Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata has ruled in favor of Bharat Sanchar Nigam Ltd (BSNL), confirming its eligibility to adjust excess service tax paid against future liabilities. This decision clarifies the interpretation of Rule 6(4A) of the Service Tax Rules, 1994, and provides a major financial relief for the company.

The case originated from a long-running dispute between BSNL and the tax

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