https://www.taxtmi.com/caselaws?id=58 The Tribunal upheld the decision of the Commissioner (Appeals) to regularize the situation where excess service tax was paid and adjusted by the assessee without following the correct procedure. The appeal filed by the Revenue challenging this adjustment was rejected, as there was no dispute regarding the excess tax payment and its subsequent adjustment by the assessee. The Tribunal deemed the appeal meritless and affirmed the decision to rectify the situation under Section 74 of the relevant Act. en-us Thu, 09 Aug 2001 00:00:00 +0530 Wed, 02 Sep 2015 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58 The Tribunal upheld the decision of the Commissioner (Appeals) to regularize the situation where excess service tax was paid and adjusted by the assessee without following the correct procedure. The appeal filed by the Revenue challenging this adjustment was rejected, as there was no dispute regarding the excess tax payment and its subsequent adjustment by the assessee. The Tribunal deemed the appeal meritless and affirmed the decision to rectify the situation under Section 74 of the relevant Act. Case-Laws Service Tax Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58