https://www.taxtmi.com/caselaws?id=176174 The Tribunal waived the pre-deposit of dues and stayed the recovery pending appeal disposal in a case involving the interpretation of Rule 6(3) of the Service Tax Rules, 1994. The appellant, a recipient of GTA service, had adjusted excess Service Tax paid towards their liability during specific months. The Tribunal found no dispute regarding the excess payment and its utilization for part payment of Service Tax, leading to a prima facie dismissal of the demand. The appeal was scheduled for final hearing on 02.03.2011. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 16 Dec 2015 10:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176174 The Tribunal waived the pre-deposit of dues and stayed the recovery pending appeal disposal in a case involving the interpretation of Rule 6(3) of the Service Tax Rules, 1994. The appellant, a recipient of GTA service, had adjusted excess Service Tax paid towards their liability during specific months. The Tribunal found no dispute regarding the excess payment and its utilization for part payment of Service Tax, leading to a prima facie dismissal of the demand. The appeal was scheduled for final hearing on 02.03.2011. Case-Laws Service Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176174