21 November 2014
Refer Rule 6 (3) of Service TAx Rules
Where an assessee has issued an invoice, or received any payment, against a service 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 along with the service tax payable thereon for the service to be provided by him to the person from whom it was received; (b) has issued a credit note for the value of the service tax not so provided to the person to whom such an invoice had been issued.”
Use Credit Memo or Debit Memo as the case may be to reverse the invoice to the extent of the services not provided or availed.
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