https://www.taxtmi.com/caselaws?id=77413 Excess service tax paid was adjusted against subsequent service tax liability for services rendered to a Special Economic Zone, and Rule 6(3) of the Service Tax Rules was interpreted liberally to permit such adjustment. Earlier decisions had accepted similar offsets, and the Tribunal held that the adjustment could not be denied even on a stricter reading. The Revenue's objection was rejected and the adjustment was upheld. en-us Thu, 24 Jun 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77413 Excess service tax paid was adjusted against subsequent service tax liability for services rendered to a Special Economic Zone, and Rule 6(3) of the Service Tax Rules was interpreted liberally to permit such adjustment. Earlier decisions had accepted similar offsets, and the Tribunal held that the adjustment could not be denied even on a stricter reading. The Revenue's objection was rejected and the adjustment was upheld. Case-Laws Service Tax Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77413