https://www.taxtmi.com/caselaws?id=267814 The Tribunal assessed a case involving confirmation of a service tax demand of Rs. 12,25,27,434 with interest and penalties. The appellant, engaged in coal washing, claimed to have overpaid but was not allowed adjustments between excess and short payments. The Tribunal acknowledged the need for reconciliation but focused on the adjustment issue. It waived the pre-deposit requirement and stayed recovery, finding no clear evidence of short payment. Further analysis of adjustment rules was deemed necessary for the final hearing. en-us Mon, 07 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267814 The Tribunal assessed a case involving confirmation of a service tax demand of Rs. 12,25,27,434 with interest and penalties. The appellant, engaged in coal washing, claimed to have overpaid but was not allowed adjustments between excess and short payments. The Tribunal acknowledged the need for reconciliation but focused on the adjustment issue. It waived the pre-deposit requirement and stayed recovery, finding no clear evidence of short payment. Further analysis of adjustment rules was deemed necessary for the final hearing. Case-Laws Service Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267814