https://www.taxtmi.com/forum/issue?id=110136 Rule 6(3) permits an assessee to take credit for excess service tax paid where an invoice was issued or payment received but the service was not provided or was renegotiated, provided the assessee has refunded the payment (or part) or issued a credit note for the unprovided service; such excess may be adjusted against subsequent liabilities and the ST-3 return serves as the operative intimation to the department. en-us Mon, 04 Apr 2016 21:07:10 +0530 Thu, 23 Jan 2025 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110136 Rule 6(3) permits an assessee to take credit for excess service tax paid where an invoice was issued or payment received but the service was not provided or was renegotiated, provided the assessee has refunded the payment (or part) or issued a credit note for the unprovided service; such excess may be adjusted against subsequent liabilities and the ST-3 return serves as the operative intimation to the department. Discussion-Forum Service Tax Mon, 04 Apr 2016 21:07:10 +0530 https://www.taxtmi.com/forum/issue?id=110136