https://www.taxtmi.com/caselaws?id=240330 The appellant made excess service tax payments for two periods due to a calculation error, leading to a show cause notice for the shortfall in the second period. The appellant sought a refund for the excess payment in the second period, arguing it was permissible under Rule 6(4A). The penalty imposed under section 76 was contested, with a request for waiver under section 80, which was granted due to a reasonable cause for payment delay. The Tribunal ruled that once a liability is admitted, it cannot be challenged in further proceedings, denying a refund for the second period's payment. en-us Fri, 20 Sep 2013 00:00:00 +0530 Sat, 30 Nov 2013 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240330 The appellant made excess service tax payments for two periods due to a calculation error, leading to a show cause notice for the shortfall in the second period. The appellant sought a refund for the excess payment in the second period, arguing it was permissible under Rule 6(4A). The penalty imposed under section 76 was contested, with a request for waiver under section 80, which was granted due to a reasonable cause for payment delay. The Tribunal ruled that once a liability is admitted, it cannot be challenged in further proceedings, denying a refund for the second period's payment. Case-Laws Service Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240330