https://www.taxtmi.com/forum/issue?id=109031 No statutory provision allows setoff of service tax paid on invoices for which payment was not received; taxpayers should consult authorities regarding remedial options and limitation consequences. Where allowable, adjustment by issuance of a credit note under Rule 6(3) of the Service Tax Rules, 1994 may correct excess tax paid following renegotiation or deficient service, but its availability is subject to the rule's conditions and any expired refund limitation. en-us Fri, 14 Aug 2015 09:17:52 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109031 No statutory provision allows setoff of service tax paid on invoices for which payment was not received; taxpayers should consult authorities regarding remedial options and limitation consequences. Where allowable, adjustment by issuance of a credit note under Rule 6(3) of the Service Tax Rules, 1994 may correct excess tax paid following renegotiation or deficient service, but its availability is subject to the rule's conditions and any expired refund limitation. Discussion-Forum Service Tax Fri, 14 Aug 2015 09:17:52 +0530 https://www.taxtmi.com/forum/issue?id=109031