Case Law Details
Case Name : Lilason Breveries Ltd. Vs. CCE (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
RELEVANT PARAGRAPH
6. On plain reading of Sub-rule (1) of Rule 6 of the Rules, it is clear that service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the calendar month in which the payments are received, towards the value of taxable service. Sub-rule (3) of Rule 6 provides, that where an assessee paid excess service tax he may adjust the excess service tax so paid by him against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from w...
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What if , the case is just opposite, that is , the person has excessively paid the service tax in some period ,can he adjust the same towards his tax liability for the next period.
Are there any compliance for the same.