https://www.taxtmi.com/caselaws?id=339874 The appellate tribunal held that the adjustment of excess paid service tax against other taxable services by the appellants was valid as they had intimated the adjustment to the department before making it. The demand for service tax, interest, and penalty was deemed time-barred due to the appellants' proper intimation of the adjustment and lack of evidence of suppression of facts. Allegations of fraud or suppression of facts were dismissed, leading to the setting aside of the demand for service tax, interest, and penalty, with the appeal allowed and consequential reliefs granted. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339874 The appellate tribunal held that the adjustment of excess paid service tax against other taxable services by the appellants was valid as they had intimated the adjustment to the department before making it. The demand for service tax, interest, and penalty was deemed time-barred due to the appellants' proper intimation of the adjustment and lack of evidence of suppression of facts. Allegations of fraud or suppression of facts were dismissed, leading to the setting aside of the demand for service tax, interest, and penalty, with the appeal allowed and consequential reliefs granted. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339874