https://www.taxtmi.com/caselaws?id=463 The Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals) decision and denying the adjustment of Service Tax under Rule 6(3) of the Service Tax Rules, 1994, as the assessee did not refund any amount. The Tribunal found the demand raised in the notice dated 20.4.2004 for the period April 1999 to September 1999 to be time-barred, as the reasons for adjustment were declared in the return filed on 22.10.99, and no suppression to evade Service Tax was evident. The appeal was disposed of accordingly. en-us Mon, 09 Jan 2006 00:00:00 +0530 Tue, 20 Oct 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463 The Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals) decision and denying the adjustment of Service Tax under Rule 6(3) of the Service Tax Rules, 1994, as the assessee did not refund any amount. The Tribunal found the demand raised in the notice dated 20.4.2004 for the period April 1999 to September 1999 to be time-barred, as the reasons for adjustment were declared in the return filed on 22.10.99, and no suppression to evade Service Tax was evident. The appeal was disposed of accordingly. Case-Laws Service Tax Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463