https://www.taxtmi.com/caselaws?id=75891 Rule 6(3) of the Service Tax Rules, 1994 permits adjustment of excess service tax only in the manner and subject to the stated conditions, so a taxpayer cannot set off an earlier short payment against a later excess payment; that claimed adjustment was rejected. Tax already discharged by the transporter on the same service could not be demanded again from the appellant, so the duplicate demand was set aside. Because the dispute depended on legal interpretation, penalties were also held unwarranted and deleted. en-us Thu, 10 Sep 2009 00:00:00 +0530 Tue, 13 Jul 2010 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75891 Rule 6(3) of the Service Tax Rules, 1994 permits adjustment of excess service tax only in the manner and subject to the stated conditions, so a taxpayer cannot set off an earlier short payment against a later excess payment; that claimed adjustment was rejected. Tax already discharged by the transporter on the same service could not be demanded again from the appellant, so the duplicate demand was set aside. Because the dispute depended on legal interpretation, penalties were also held unwarranted and deleted. Case-Laws Service Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75891