Excess Amount Paid in Service Tax can be Adjusted against Short Payment in Education Cess/SHE Cess: CESTAT [Read Order]

By Kalyani B. Nair - On September 8, 2023 9:30 pm - 2 mins read

Excess Amount Paid in Service Tax - Short Payment in Education Cess - SHE Cess - Education Cess- Short Payment - CESTAT - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that excess amount paid in service tax can be adjusted against short payment in Education Cess/Secondary and Higher Education (SHE) Cess. The appellant, M/s Paharpur Cooling Towers Ltd, stated that they have short paid service tax, education cess and secondary and…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics