2017 (1) TMI 303

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..... R This appeal is filed by the appellant against Order-in-Appeal No. PUN-SVTAX-000-APPP-027-16-17 dated 12.04.2016 passed by Commissioner of Service Tax (Appeals), Pune. 2. Appellants are engaged in providing taxable services i.e. 'Renting of Immovable Property.  The appellant had claimed deduction of the amount of the property tax as paid in terms of Notification 24/2007-ST read with Rule 6 .....

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..... ons.  I find that it is the fact that the appellant had collected excess service tax from the clients which they have returned to them by way of credit to their account.  In these circumstances it is obvious that the invoices issued and the assessment made by the appellant has not been changed.  It is possible that the clients would have taken the credit of service tax shown in the .....

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