https://www.taxtmi.com/caselaws?id=289 The Tribunal allowed the appeal, setting aside the order-in-appeal dated 28-5-2004, which imposed service tax on Architects and penalties under various sections. The Tribunal held that adjustment of short payment against excess payment was permissible under Rule 6(3) of the Service Tax Rules, emphasizing the importance of preventing hurdles in tax collection. Additionally, relying on a judgment of the Hon'ble Mumbai High Court, the Tribunal waived penalties, concluding that no penalty could be imposed on the appellants. en-us Tue, 25 Oct 2005 00:00:00 +0530 Sun, 13 Apr 2008 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289 The Tribunal allowed the appeal, setting aside the order-in-appeal dated 28-5-2004, which imposed service tax on Architects and penalties under various sections. The Tribunal held that adjustment of short payment against excess payment was permissible under Rule 6(3) of the Service Tax Rules, emphasizing the importance of preventing hurdles in tax collection. Additionally, relying on a judgment of the Hon'ble Mumbai High Court, the Tribunal waived penalties, concluding that no penalty could be imposed on the appellants. Case-Laws Service Tax Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289