https://www.taxtmi.com/caselaws?id=769050 CESTAT Mumbai allowed the appeal regarding adjustment of service tax paid on cancelled 'site mobilization advance' that was later converted to 'normal advance' through contract renegotiation. The tribunal held that service tax is payable only on actual services provided, not on advances or mobilization payments. Since the mobilization advance was cancelled and renegotiated as normal advance, no service was actually provided for the original payment. The appellant correctly adjusted excess service tax paid under Rule 6(3) of Service Tax Rules, 1994 by issuing credit notes. The tribunal set aside the lower authority's order denying the adjustment and confirmed that service tax is leviable only on value of services actually provided and invoiced. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769050 CESTAT Mumbai allowed the appeal regarding adjustment of service tax paid on cancelled 'site mobilization advance' that was later converted to 'normal advance' through contract renegotiation. The tribunal held that service tax is payable only on actual services provided, not on advances or mobilization payments. Since the mobilization advance was cancelled and renegotiated as normal advance, no service was actually provided for the original payment. The appellant correctly adjusted excess service tax paid under Rule 6(3) of Service Tax Rules, 1994 by issuing credit notes. The tribunal set aside the lower authority's order denying the adjustment and confirmed that service tax is leviable only on value of services actually provided and invoiced. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769050