https://www.taxtmi.com/forum/issue?id=110488 If consideration for a billed service is not received and the invoice is cancelled, the payer may claim a refund of service tax by submitting the cancelled invoice and proof of non receipt of payment. Alternatively, the excess service tax payment can be adjusted against future service tax liability in the subsequent return period under the statutory adjustment mechanism; taxpayers should consider adjustment against outstanding service tax payable before pursuing a refund. en-us Thu, 09 Jun 2016 11:07:44 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110488 If consideration for a billed service is not received and the invoice is cancelled, the payer may claim a refund of service tax by submitting the cancelled invoice and proof of non receipt of payment. Alternatively, the excess service tax payment can be adjusted against future service tax liability in the subsequent return period under the statutory adjustment mechanism; taxpayers should consider adjustment against outstanding service tax payable before pursuing a refund. Discussion-Forum Service Tax Thu, 09 Jun 2016 11:07:44 +0530 https://www.taxtmi.com/forum/issue?id=110488