https://www.taxtmi.com/caselaws?id=270013 The Tribunal allowed the appellant to adjust excess service tax paid without refunding it to customers, as the payment was due to a calculation error and not recovered from clients. The Tribunal emphasized mandatory compliance with Rule 6(3) of the Service Tax Rules, setting aside the order-in-revision and allowing the appeal despite conflicting precedent in Nirma Architects & Valuers case. en-us Thu, 08 Oct 2015 00:00:00 +0530 Fri, 13 May 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270013 The Tribunal allowed the appellant to adjust excess service tax paid without refunding it to customers, as the payment was due to a calculation error and not recovered from clients. The Tribunal emphasized mandatory compliance with Rule 6(3) of the Service Tax Rules, setting aside the order-in-revision and allowing the appeal despite conflicting precedent in Nirma Architects & Valuers case. Case-Laws Service Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270013