https://www.taxtmi.com/caselaws?id=213979 The tribunal upheld the Commissioner's decision to reject the adjustment plea and confirm the service tax demand due to the appellant's failure to explain the excess payment and refund details. However, considering the appellant's status and the spirit of amended rules allowing adjustment, the tribunal set aside the order, cautioning strict adherence to legal provisions. The appeal was allowed in favor of the appellant public sector unit, emphasizing future compliance to avoid severe consequences. en-us Tue, 19 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213979 The tribunal upheld the Commissioner's decision to reject the adjustment plea and confirm the service tax demand due to the appellant's failure to explain the excess payment and refund details. However, considering the appellant's status and the spirit of amended rules allowing adjustment, the tribunal set aside the order, cautioning strict adherence to legal provisions. The appeal was allowed in favor of the appellant public sector unit, emphasizing future compliance to avoid severe consequences. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213979