https://www.taxtmi.com/caselaws?id=750931 The CESTAT Allahabad held that excess service tax paid can be adjusted against subsequent service tax liability under Rule 6(3) of Service Tax Rules, 1994. The appellant had refunded excess service tax to customers through credit notes, showing reduced taxable service value in balance sheets compared to ST-3 returns. The Commissioner (Appeals) had rejected the adjustment, questioning the genuineness of credit notes and arguing Rule 6(3) applied only to non-provided or partially provided services. CESTAT found the Commissioner's observations were based on presumptions without evidence. The tribunal ruled that Rule 6(3) permits adjustment of excess service tax paid when refunded to recipients, with no time limit prescribed. Appeal allowed. en-us Tue, 02 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750931 The CESTAT Allahabad held that excess service tax paid can be adjusted against subsequent service tax liability under Rule 6(3) of Service Tax Rules, 1994. The appellant had refunded excess service tax to customers through credit notes, showing reduced taxable service value in balance sheets compared to ST-3 returns. The Commissioner (Appeals) had rejected the adjustment, questioning the genuineness of credit notes and arguing Rule 6(3) applied only to non-provided or partially provided services. CESTAT found the Commissioner's observations were based on presumptions without evidence. The tribunal ruled that Rule 6(3) permits adjustment of excess service tax paid when refunded to recipients, with no time limit prescribed. Appeal allowed. Case-Laws Service Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750931