https://www.taxtmi.com/caselaws?id=332633 The Appellate Tribunal CESTAT NEW DELHI allowed the adjustment of excess service tax paid in the previous period against subsequent tax liabilities in the present appeals. Citing relevant precedents and the spirit of the amended Service Tax Rules, the Tribunal set aside the impugned order, emphasizing the importance of adherence to legal provisions. The decision aimed to provide relief to the appellant, a public sector unit, and highlighted that procedural obstacles should not hinder the assessee. As a result, both appeals were allowed, reaffirming the possibility of such adjustments based on established precedents and legal principles. en-us Tue, 09 Aug 2016 00:00:00 +0530 Wed, 21 Sep 2016 17:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332633 The Appellate Tribunal CESTAT NEW DELHI allowed the adjustment of excess service tax paid in the previous period against subsequent tax liabilities in the present appeals. Citing relevant precedents and the spirit of the amended Service Tax Rules, the Tribunal set aside the impugned order, emphasizing the importance of adherence to legal provisions. The decision aimed to provide relief to the appellant, a public sector unit, and highlighted that procedural obstacles should not hinder the assessee. As a result, both appeals were allowed, reaffirming the possibility of such adjustments based on established precedents and legal principles. Case-Laws Service Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332633