TMI BlogRefund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service...Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount loses the character of Service Tax, it could only be treated as a deposit, as held in innumerable precedents, which becomes an item for adjustment in terms of Rule 6 (3) ibid., since no service could ever be provided. Thus, the provisions of Rule 6 (3) would only apply and not the provisions of Section 11B ibid. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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