https://www.taxtmi.com/caselaws?id=240230 The Tribunal allowed the appeal to the extent of setting aside penalties imposed under Section 76 of the Finance Act, 1994. However, it affirmed the statutory limits and notification requirements for adjusting excess Service Tax payments under Rule 6(4A) and (4B) of the Service Tax Rules, 1994, restricting the adjustment to Rs.1 lakh and emphasizing the need for precise compliance with the rules. en-us Fri, 01 Nov 2013 00:00:00 +0530 Wed, 30 Apr 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240230 The Tribunal allowed the appeal to the extent of setting aside penalties imposed under Section 76 of the Finance Act, 1994. However, it affirmed the statutory limits and notification requirements for adjusting excess Service Tax payments under Rule 6(4A) and (4B) of the Service Tax Rules, 1994, restricting the adjustment to Rs.1 lakh and emphasizing the need for precise compliance with the rules. Case-Laws Service Tax Fri, 01 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240230