https://www.taxtmi.com/caselaws?id=332066 The High Court of Madras directed a remand of the matter to the original adjudicating authority to consider the applicability of Rule 6(3) of the Service Tax Rules to the facts of the case. The court emphasized the need for a proper assessment of whether the assessee can adjust the tax suo-motu or is entitled to a refund of the excess payment of service tax made during the relevant period. The adjudicating authority was instructed to conduct the proceedings within eight weeks from the date of receipt of the order. The Civil Miscellaneous Appeals were disposed of without any costs being imposed. en-us Fri, 10 Jun 2016 00:00:00 +0530 Tue, 10 Jan 2017 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332066 The High Court of Madras directed a remand of the matter to the original adjudicating authority to consider the applicability of Rule 6(3) of the Service Tax Rules to the facts of the case. The court emphasized the need for a proper assessment of whether the assessee can adjust the tax suo-motu or is entitled to a refund of the excess payment of service tax made during the relevant period. The adjudicating authority was instructed to conduct the proceedings within eight weeks from the date of receipt of the order. The Civil Miscellaneous Appeals were disposed of without any costs being imposed. Case-Laws Service Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332066