https://www.taxtmi.com/article/detailed?id=5939 Adjustment of excess service tax payments against subsequent liabilities should not be denied solely for procedural non compliance; where excess tax has been paid and appropriated towards later tax liabilities, technical lapses in following the Service Tax Rules' prescribed procedure will not defeat the substantive right to set off, and alternative refund claims may become academic. en-us Wed, 10 Dec 2014 08:02:04 +0530 Wed, 10 Dec 2014 08:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5939 Adjustment of excess service tax payments against subsequent liabilities should not be denied solely for procedural non compliance; where excess tax has been paid and appropriated towards later tax liabilities, technical lapses in following the Service Tax Rules' prescribed procedure will not defeat the substantive right to set off, and alternative refund claims may become academic. Articles Service Tax Wed, 10 Dec 2014 08:02:04 +0530 https://www.taxtmi.com/article/detailed?id=5939