https://www.taxtmi.com/forum/issue?id=111171 The department contends that adjustments of excess service tax made after the immediately succeeding month are improper and seeks payment with interest and penalty; cited authority holds such delayed adjustment to be a procedural lapse that does not amount to a substantive short payment of tax, supporting a defence against tax, interest and penalty demands. en-us Mon, 28 Nov 2016 15:08:33 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111171 The department contends that adjustments of excess service tax made after the immediately succeeding month are improper and seeks payment with interest and penalty; cited authority holds such delayed adjustment to be a procedural lapse that does not amount to a substantive short payment of tax, supporting a defence against tax, interest and penalty demands. Discussion-Forum Service Tax Mon, 28 Nov 2016 15:08:33 +0530 https://www.taxtmi.com/forum/issue?id=111171