https://www.taxtmi.com/forum/issue?id=1819 An assessee who has paid service tax and later refunds the value of the taxable service and the service tax to the person from whom it was received may, under rule 6(3) of the Service Tax Rules, 1994, adjust the excess service tax so paid on a pro rata basis against his service tax liability for subsequent periods; the adjustment is contingent on an actual refund of both the service value and the tax to the client. en-us Mon, 15 Mar 2010 14:37:21 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1819 An assessee who has paid service tax and later refunds the value of the taxable service and the service tax to the person from whom it was received may, under rule 6(3) of the Service Tax Rules, 1994, adjust the excess service tax so paid on a pro rata basis against his service tax liability for subsequent periods; the adjustment is contingent on an actual refund of both the service value and the tax to the client. Discussion-Forum Service Tax Mon, 15 Mar 2010 14:37:21 +0530 https://www.taxtmi.com/forum/issue?id=1819