Appellate Tribunal overturns denial, Rule 6(3) applies to service recipients.

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, allowing the appeal and overturning the lower authority's denial. It was held that Rule 6(3) of the Service Tax Rules, 1994 applies to service recipients liable to pay Service Tax.

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The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, stating that Rule 6(3) of the Service Tax Rules, 1994 applies to service recipients liable to pay Service Tax. The lower authority's denial was overturned, and the appeal was allowed.

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