https://www.taxtmi.com/caselaws?id=762888 The CESTAT Ahmedabad allowed the appeal regarding service tax adjustment and exemption claims. The tribunal held that Rule 6(3) of Service Tax Rules, 1994 permits wide adjustment of service tax when credit notes are issued to government entities refusing payment. The appellant validly adjusted service tax after issuing credit notes to non-paying government entities. Regarding exemption for services to Belgium Consulate, the tribunal found the case barred by limitation since the appellant claimed exemption indicating no suppression. The demand of Rs.38,74,883 was held unsustainable and the impugned order was set aside. en-us Mon, 02 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762888 The CESTAT Ahmedabad allowed the appeal regarding service tax adjustment and exemption claims. The tribunal held that Rule 6(3) of Service Tax Rules, 1994 permits wide adjustment of service tax when credit notes are issued to government entities refusing payment. The appellant validly adjusted service tax after issuing credit notes to non-paying government entities. Regarding exemption for services to Belgium Consulate, the tribunal found the case barred by limitation since the appellant claimed exemption indicating no suppression. The demand of Rs.38,74,883 was held unsustainable and the impugned order was set aside. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762888