https://www.taxtmi.com/caselaws?id=213335 The High Court ruled that the Tribunal cannot allow an appeal based solely on leniency without supportive findings. The case involved excess service tax payments by a State Government undertaking, allowed for adjustments under Rule 6(3) of the Service Tax Rules. The department's subsequent show cause notice was deemed unwarranted, and the Tribunal found the adjustments permissible despite subsequent rule amendments. The Tribunal set aside the initial order and allowed the appeal in favor of the appellants, emphasizing their entitlement to make adjustments against excess payments. en-us Tue, 17 Apr 2012 00:00:00 +0530 Mon, 23 Nov 2015 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213335 The High Court ruled that the Tribunal cannot allow an appeal based solely on leniency without supportive findings. The case involved excess service tax payments by a State Government undertaking, allowed for adjustments under Rule 6(3) of the Service Tax Rules. The department's subsequent show cause notice was deemed unwarranted, and the Tribunal found the adjustments permissible despite subsequent rule amendments. The Tribunal set aside the initial order and allowed the appeal in favor of the appellants, emphasizing their entitlement to make adjustments against excess payments. Case-Laws Service Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213335