https://www.taxtmi.com/caselaws?id=267294 The tribunal allowed the appeal, ruling that the appellant's adjustment of the excess service tax payment is permissible under Rule 6(1A) of the Service Tax Rules, 1994. This decision set aside the demand of Rs. 1,57,205/- and allowed the full adjustment of the advance payment against the subsequent service tax liability, emphasizing that denying the adjustment would lead to unjust enrichment of the government. en-us Tue, 28 Jul 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267294 The tribunal allowed the appeal, ruling that the appellant's adjustment of the excess service tax payment is permissible under Rule 6(1A) of the Service Tax Rules, 1994. This decision set aside the demand of Rs. 1,57,205/- and allowed the full adjustment of the advance payment against the subsequent service tax liability, emphasizing that denying the adjustment would lead to unjust enrichment of the government. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267294