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…

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