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- Whether refund is allowed of excess payment of Service tax due to downward revision of price, without revising the returns ?
Whether refund is allowed of excess payment of Service tax due to downward revision of price, without revising the returns ?
TRT-2025-953
Issue Favourable to Tax Payer ?:- no
Held - Undisputedly and admittedly appellant has paid certain amounts under reverse charge mechanism by making self assessment of service tax payab.....