https://www.taxtmi.com/caselaws?id=202596 The Tribunal disposed of two appeals together, addressing whether COD clearance was required for a bank classified as a public sector entity and if excess service tax paid could be adjusted against subsequent periods. Emphasizing fairness and justice, the Tribunal directed the Adjudicating Authority to re-examine the adjustment issue and consider permissibility, ensuring procedural laws do not hinder substantive rights. Both appeals were remanded for further examination and disposal within the legal framework to resolve the disputes effectively. en-us Mon, 24 May 2010 00:00:00 +0530 Tue, 05 Apr 2011 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202596 The Tribunal disposed of two appeals together, addressing whether COD clearance was required for a bank classified as a public sector entity and if excess service tax paid could be adjusted against subsequent periods. Emphasizing fairness and justice, the Tribunal directed the Adjudicating Authority to re-examine the adjustment issue and consider permissibility, ensuring procedural laws do not hinder substantive rights. Both appeals were remanded for further examination and disposal within the legal framework to resolve the disputes effectively. Case-Laws Service Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202596