https://www.taxtmi.com/caselaws?id=371667 Service tax paid on the full value of a composite output service became excess tax when debit notes later reduced the value for deficiency, so the amount corresponding to the debit notes was not payable again and could be adjusted against future liability under Rule 6(3) of the Service Tax Rules, 1994, with interest only for the intervening period. On the third-party service component included in the appellant's billed composite service, Cenvat credit was admissible because that component formed part of the taxable output service and tax had already been discharged on the full invoice value. The demand and connected penalties were therefore unsustainable and were deleted. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371667 Service tax paid on the full value of a composite output service became excess tax when debit notes later reduced the value for deficiency, so the amount corresponding to the debit notes was not payable again and could be adjusted against future liability under Rule 6(3) of the Service Tax Rules, 1994, with interest only for the intervening period. On the third-party service component included in the appellant's billed composite service, Cenvat credit was admissible because that component formed part of the taxable output service and tax had already been discharged on the full invoice value. The demand and connected penalties were therefore unsustainable and were deleted. Case-Laws Service Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371667