Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation ...
Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the department - Demand of duty and penalty set aside - levy of penalty of ₹ 5,000/- u/s 77 upheld - AT
Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the department - Demand of duty and penalty set aside - levy of penalty of ₹ 5,000/- u/s 77 upheld - AT
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