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refund of service tax in case of bad debts

This query is : Resolved 

(Querist)
16 September 2016 Facts of the case Service has been provided. Invoice has been raised & accepted by the customer. S.T has been paid as per the rule i e.date of billing or date of payment whichever is earlier. payment is not received from customer & became bad. My query is can I claim refund of S.T. paid to govt? Yes or No Case laws are required.

16 September 2016 No refund of ST can be claimed on bad debts.

sid (Querist)
16 September 2016 thanks for the reply but is there any case law to support this.


16 September 2016 See Rule 6(3) of service tax Rule.



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