https://www.taxtmi.com/caselaws?id=239061 The Tribunal upheld the demand for service tax, interest, and penalties against the applicant, ruling that the adjustment of excess service tax paid was impermissible under Rule 6(3) of the Service Tax Rules, 1994. While the applicant argued for the adjustment based on discounts and rebates confirmed by the Deputy Commissioner, the Tribunal found that such adjustments were not for unprovided services as required by the rule. The Tribunal directed the applicant to deposit Rs.1,00,00,000 within eight weeks, with the remaining dues' pre-deposit waived pending appeal, subject to compliance by a specified date. en-us Tue, 17 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239061 The Tribunal upheld the demand for service tax, interest, and penalties against the applicant, ruling that the adjustment of excess service tax paid was impermissible under Rule 6(3) of the Service Tax Rules, 1994. While the applicant argued for the adjustment based on discounts and rebates confirmed by the Deputy Commissioner, the Tribunal found that such adjustments were not for unprovided services as required by the rule. The Tribunal directed the applicant to deposit Rs.1,00,00,000 within eight weeks, with the remaining dues' pre-deposit waived pending appeal, subject to compliance by a specified date. Case-Laws Service Tax Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239061