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[Cites 0, Cited by 0] [Section 6(3)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(3)(a) in The Service Tax Rules, 1994

(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; [Substituted (w.e.f. 1.04.2011) by Notification No.26/2011-S.T. dated 31.03.2011.]