Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such adjustments - The Tribunal found merit in the appellant's argument for adjustment of excess service tax against future liabilities, as per Rule 6(3) of Service Tax Rules, 1994. It clarified that this rule allows for adjustment in cases where services were not provided or partially provided, including instances where recipients made short payments due to service deficiencies. The Appellate Tribunal allowed the appeal, overturning the lower authorities' decision on demanding service tax, interest, and penalties from the appellant.
Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such adjustments - The Tribunal found merit in the appellant's argument for adjustment of excess service tax against future liabilities, as per Rule 6(3) of Service Tax Rules, 1994. It clarified that this rule allows for adjustment in cases where services were not provided or partially provided, including instances where recipients made short payments due to service deficiencies. The Appellate Tribunal allowed the appeal, overturning the lower authorities' decision on demanding service tax, interest, and penalties from the appellant.
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