Service Tax Excess payment can be adjusted in Subsequent months

CA K. Jitendra Babu Service Tax Excess payment can be adjusted in Subsequent months not restricted to succeeding month only Facts of the Case & Contention of the Appellant:- Appellant is the centrally registered taxpayer and the error committed could not be detected immediately and it took almost a month to recognise the excess payment made in the month of May, 2011 and hence it was adjusted against the tax liabilities for the month of July, 2011. He submits that Rule 6 (4A) of Service Tax Rules allows re-credit in the succeeding month and July 2011 can also be accepted as succeeding to M...