TMI Blog2013 (5) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax paid by him for discharge of Service Tax liability which may arise subsequently having started his business as Mandap Keeper services. - both the lower authorities are in error in not sanctioning the refund to the appellant. Lower authorities directed to give the credit of excess amount of Service Tax paid by the appellant that can be utilized to discharge the Service Tax liability arising out of the services rendered by him, after lifting of sealing of the party plots. - Decided in favor of assessee. - ST/668, 669/2011 - A/10225-10226/2013-WZB/AHD - Dated:- 30-1-2013 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant Shri P.P. Jadeja, Consultant For the Respondent: Shri K.N. Joshi, A.R. JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 6(3) of Service Tax Rules, 1994 in its correct perspective. It is his submission that the provisions of Rule 6(3) would apply in this case and the appellant is eligible to avail the credit of such Service Tax paid by the appellant as he has refunded the amount to the service recipient along with Service Tax. It is his submission that it is not in dispute the appellant has refunded the entire amount of Service Tax as well as the advance received from his customers. He would submit that both the lower authorities have considered the provisions of Section 11B but have over-ruled the provisions of Rule 6(3) of Service Tax Rules, 1994. 5. Ld.D.R., on the other hand, would submit that the amount has been collected as Service Tax and paid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to be provided which is not so provided by him either wholly or partially for any reason, or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract, the assessee may take the credit of such excess Service Tax paid by him, if the assessee a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received or has refunded the payment or part thereof, so received along with the Service Tax payable thereon for the service provided by him to the person from whom it was received or b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued. Where an asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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