https://www.taxtmi.com/caselaws?id=239171 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the applicant, a mobile telephone service provider, regarding the interpretation of Rule 6(3) of the Service Tax Rules, 1994. The Tribunal found that the adjustment of excess payment against tax due for subsequent months was permissible, despite the revenue's argument that no refund was made to the person from whom tax was collected. The Tribunal noted no revenue loss and allowed the appeal without pre-deposit, staying the collection of dues during the appeal process. en-us Tue, 02 Jul 2013 00:00:00 +0530 Thu, 07 Nov 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239171 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the applicant, a mobile telephone service provider, regarding the interpretation of Rule 6(3) of the Service Tax Rules, 1994. The Tribunal found that the adjustment of excess payment against tax due for subsequent months was permissible, despite the revenue's argument that no refund was made to the person from whom tax was collected. The Tribunal noted no revenue loss and allowed the appeal without pre-deposit, staying the collection of dues during the appeal process. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239171