https://www.taxtmi.com/caselaws?id=214269 The appellant successfully argued for the adjustment of excess service tax paid without centralized registration under Rule 6(4A) of the Service Tax Rules. The court accepted the appellant's explanation for the excess payment and overturned the lower authorities' decision, allowing for the adjustment against subsequent liabilities. The judgment favored the appellant, citing legal provisions and precedents in support of their position, ultimately setting aside the impugned order and granting the appeal with any consequential relief. en-us Tue, 10 Apr 2012 00:00:00 +0530 Fri, 12 Oct 2012 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214269 The appellant successfully argued for the adjustment of excess service tax paid without centralized registration under Rule 6(4A) of the Service Tax Rules. The court accepted the appellant's explanation for the excess payment and overturned the lower authorities' decision, allowing for the adjustment against subsequent liabilities. The judgment favored the appellant, citing legal provisions and precedents in support of their position, ultimately setting aside the impugned order and granting the appeal with any consequential relief. Case-Laws Service Tax Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214269