https://www.taxtmi.com/caselaws?id=314522 The CESTAT Chennai held that the appellant was entitled to adjust excess Service Tax paid under Rule 6(3) of the Service Tax Rules, 1994. The Revenue's demand was rejected as it incorrectly required refund to end consumers before allowing adjustment. The tribunal clarified that Rule 6(3) applies when tax is collected and paid but services are not provided, allowing adjustment against future liability without requiring the refund route under Section 11B of the Central Excise Act, 1944. The appeal was allowed and demand set aside. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 17 Jun 2024 13:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314522 The CESTAT Chennai held that the appellant was entitled to adjust excess Service Tax paid under Rule 6(3) of the Service Tax Rules, 1994. The Revenue's demand was rejected as it incorrectly required refund to end consumers before allowing adjustment. The tribunal clarified that Rule 6(3) applies when tax is collected and paid but services are not provided, allowing adjustment against future liability without requiring the refund route under Section 11B of the Central Excise Act, 1944. The appeal was allowed and demand set aside. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314522