https://www.taxtmi.com/caselaws?id=1577 Suo motu adjustment of service tax under Rule 6(3) is available only when the rule's conditions are strictly met, including payment of tax to the credit of the Central Government for taxable services not provided and refund of that amount to the recipient. On the facts described, the amount was paid to the Department of Telecommunications and was not shown to have been paid in the manner required by the rule, so the factual predicates for adjustment were absent. The adjustment therefore was not permissible, and the order allowing it was set aside. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1577 Suo motu adjustment of service tax under Rule 6(3) is available only when the rule's conditions are strictly met, including payment of tax to the credit of the Central Government for taxable services not provided and refund of that amount to the recipient. On the facts described, the amount was paid to the Department of Telecommunications and was not shown to have been paid in the manner required by the rule, so the factual predicates for adjustment were absent. The adjustment therefore was not permissible, and the order allowing it was set aside. Case-Laws Service Tax Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1577