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2011 (2) TMI 19 - AT - Service TaxExcess service tax paid - excess paid service tax relates to payment on services received from foreign agents prior to 18.04.06, in which case no service tax was payable by the respondents – SCN refers to availment of credit on service by the respondents on several services and also mentions about payment of service as recipient in respect of services received from foreign agents - records do not indicate the exact amount of service tax paid by the respondents as deemed service provider, in respect of the services received from foreign agents - Rule 6 (3) of the Service Tax Rules, shall apply to the respondents – Matter remanded
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