https://www.taxtmi.com/caselaws?id=250639 The Tribunal ruled in favor of the appellant, allowing them to adjust excess service tax payments against subsequent liabilities without centralized registration under Rule 4(2) of the Service Tax Rules, 1994. The Tribunal clarified that excess payments can be offset against future liabilities, emphasizing that centralized registration is not a prerequisite for such adjustments. It highlighted that adjustments are permissible if excess payments are not due to legal interpretation issues but to the inability to determine exact amounts received, without monetary limits. The Tribunal set aside previous orders and permitted the appellant to make the adjustments. en-us Thu, 08 May 2014 00:00:00 +0530 Mon, 19 Jan 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250639 The Tribunal ruled in favor of the appellant, allowing them to adjust excess service tax payments against subsequent liabilities without centralized registration under Rule 4(2) of the Service Tax Rules, 1994. The Tribunal clarified that excess payments can be offset against future liabilities, emphasizing that centralized registration is not a prerequisite for such adjustments. It highlighted that adjustments are permissible if excess payments are not due to legal interpretation issues but to the inability to determine exact amounts received, without monetary limits. The Tribunal set aside previous orders and permitted the appellant to make the adjustments. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250639