https://www.taxtmi.com/caselaws?id=185672 The Tribunal allowed the appellant to adjust the excess service tax paid during a specific period, despite not strictly falling under specific rules. The decision was influenced by a previous ruling allowing similar adjustments and emphasized the constitutional principle that tax should only be collected as authorized by law. The Tribunal granted the appellant the benefit of adjusting the excess payment, considering the incorrect application of the tax rate and the importance of not retaining excess tax paid by the assessee. en-us Tue, 01 Dec 2015 00:00:00 +0530 Tue, 23 Aug 2016 12:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185672 The Tribunal allowed the appellant to adjust the excess service tax paid during a specific period, despite not strictly falling under specific rules. The decision was influenced by a previous ruling allowing similar adjustments and emphasized the constitutional principle that tax should only be collected as authorized by law. The Tribunal granted the appellant the benefit of adjusting the excess payment, considering the incorrect application of the tax rate and the importance of not retaining excess tax paid by the assessee. Case-Laws Service Tax Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185672