https://www.taxtmi.com/caselaws?id=241714 The tribunal ruled in favor of the appellant, determining that the payment made in December 2008 was an advance tax payment, not an excess payment. Consequently, the demand for service tax for the subsequent period was deemed unjustified. Additionally, the penalties imposed on the appellant under Section 76 and Section 77 of the Finance Act, 1994 were set aside as they were based on an incorrect premise. en-us Fri, 14 Dec 2012 00:00:00 +0530 Mon, 30 Dec 2013 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241714 The tribunal ruled in favor of the appellant, determining that the payment made in December 2008 was an advance tax payment, not an excess payment. Consequently, the demand for service tax for the subsequent period was deemed unjustified. Additionally, the penalties imposed on the appellant under Section 76 and Section 77 of the Finance Act, 1994 were set aside as they were based on an incorrect premise. Case-Laws Service Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241714