https://www.taxtmi.com/caselaws?id=252467 The Tribunal held that the adjustment claim for excess service tax remitted should not be rejected based solely on Rule 6 provisions. It emphasized that if excess tax is remitted and adjustment is sought for subsequent liability within a reasonable period, the excess amount cannot be appropriated. The Tribunal suggested a directory interpretation of Rule 6. Regarding the deposit for services provided to a specific entity, the Tribunal stressed the need for verification of records, granting a waiver of pre-deposit and staying recovery proceedings during the appeal, favoring the assessee. en-us Wed, 29 Jan 2014 00:00:00 +0530 Wed, 22 Oct 2014 13:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252467 The Tribunal held that the adjustment claim for excess service tax remitted should not be rejected based solely on Rule 6 provisions. It emphasized that if excess tax is remitted and adjustment is sought for subsequent liability within a reasonable period, the excess amount cannot be appropriated. The Tribunal suggested a directory interpretation of Rule 6. Regarding the deposit for services provided to a specific entity, the Tribunal stressed the need for verification of records, granting a waiver of pre-deposit and staying recovery proceedings during the appeal, favoring the assessee. Case-Laws Service Tax Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252467