https://www.taxtmi.com/caselaws?id=234088 Where service tax was collected on bookings for party plots but the service was not ultimately provided and the amounts were refunded, Rule 6(3) of the Service Tax Rules, 1994 permitted the assessee to take credit of the excess tax. The provision was treated as a credit mechanism for tax paid on unrendered services and did not carry any prescribed limitation period for such adjustment. The claim could therefore not be rejected as time-barred under Section 11B, and the excess service tax was to be allowed as credit for set-off against future tax liability. en-us Wed, 30 Jan 2013 00:00:00 +0530 Sat, 24 Aug 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234088 Where service tax was collected on bookings for party plots but the service was not ultimately provided and the amounts were refunded, Rule 6(3) of the Service Tax Rules, 1994 permitted the assessee to take credit of the excess tax. The provision was treated as a credit mechanism for tax paid on unrendered services and did not carry any prescribed limitation period for such adjustment. The claim could therefore not be rejected as time-barred under Section 11B, and the excess service tax was to be allowed as credit for set-off against future tax liability. Case-Laws Service Tax Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234088