https://www.taxtmi.com/highlights?id=54692 Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount loses the character of Service Tax, it could only be treated as a deposit, as held in innumerable precedents, which becomes an item for adjustment in terms of Rule 6 (3) ibid., since no service could ever be provided. Thus, the provisions of Rule 6 (3) would only apply and not the provisions of Section 11B ibid. - AT en-us Thu, 10 Sep 2020 10:14:48 +0530 Thu, 10 Sep 2020 10:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54692 Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount loses the character of Service Tax, it could only be treated as a deposit, as held in innumerable precedents, which becomes an item for adjustment in terms of Rule 6 (3) ibid., since no service could ever be provided. Thus, the provisions of Rule 6 (3) would only apply and not the provisions of Section 11B ibid. - AT Highlights Service Tax Thu, 10 Sep 2020 10:14:48 +0530 https://www.taxtmi.com/highlights?id=54692