Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]

Adjustment - Service Tax Rules - Service Tax - Succeeding Month or Quarter - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the adjustment under Rule 6(4A) of Service Tax Rules is permissible if made in the succeeding month or quarter. The Appellants, Larsen & Toubro Limited, re-calculated the Service Tax liability considering 25% of the entire advance amount which came to…

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