https://www.taxtmi.com/caselaws?id=213246 The Appellate Tribunal CESTAT, Chennai granted waiver of pre-deposit of service tax of Rs.1,96,649/- with interest. The excess tax payment made by the assessees was not permissible for suo motu adjustment as it was done after the required time frame. However, the adjustment was made promptly after the issue of a Credit Note, leading to the waiver of pre-deposit and stay on recovery pending appeal. en-us Fri, 16 Sep 2011 00:00:00 +0530 Tue, 15 May 2012 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213246 The Appellate Tribunal CESTAT, Chennai granted waiver of pre-deposit of service tax of Rs.1,96,649/- with interest. The excess tax payment made by the assessees was not permissible for suo motu adjustment as it was done after the required time frame. However, the adjustment was made promptly after the issue of a Credit Note, leading to the waiver of pre-deposit and stay on recovery pending appeal. Case-Laws Service Tax Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213246