https://www.taxtmi.com/caselaws?id=206269 The Appellate Tribunal remitted the matter back to the adjudicating authority for re-consideration regarding the refund of excess service tax paid without utilizing abatement. The Tribunal emphasized the importance of evaluating the case based on the Chartered Accountant certificate and balance sheet provided by the assessee, highlighting the need for a fair opportunity and adherence to principles of natural justice. The appeal was allowed by way of remand, with the stay petition also being disposed of accordingly. en-us Tue, 04 Jan 2011 00:00:00 +0530 Sat, 22 Oct 2011 00:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206269 The Appellate Tribunal remitted the matter back to the adjudicating authority for re-consideration regarding the refund of excess service tax paid without utilizing abatement. The Tribunal emphasized the importance of evaluating the case based on the Chartered Accountant certificate and balance sheet provided by the assessee, highlighting the need for a fair opportunity and adherence to principles of natural justice. The appeal was allowed by way of remand, with the stay petition also being disposed of accordingly. Case-Laws Service Tax Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206269