Impact on service tax in case of cancellation of invoice

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UTSAV R. MEHTA (Querist)
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06 December 2013 If a service provider wants to cancel some bills issued as no services provided afterwards, how can he claim credit of such excess service tax paid? What is the procedure to be followed in case the bills relate to the previous year, return of which was filed months before?

CA DHEERAJ

CA DHEERAJ (Expert)
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06 December 2013 Rule 6(3) of the Service tax Rules, 1994, provides that 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, the assessee may
take 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 (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.

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UTSAV R. MEHTA

UTSAV R. MEHTA (Querist)
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07 December 2013 Thanks for the reply. Whether there is any need to intimate about the same to the department or revise the return filed earlier considering such invoice?

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