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of <h1>Assessees Can Reclaim Excess Service Tax for Unprovided Services Under Rule 6(3) of Service Tax Rules, 1994</h1> Rule 6(3) of the Service Tax Rules, 1994, allows an assessee to reclaim excess service tax paid when services are not provided, either wholly or partially, or when invoice amounts are renegotiated due to deficient service provision. The assessee can adjust this excess tax against future liabilities. To qualify, the assessee must refund the payment or issue a credit note for the unprovided service. These provisions gained importance following the introduction of the Point of Taxation Rules, 2011.
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