https://www.taxtmi.com/caselaws?id=347115 The Tribunal ruled in favor of the appellant, holding that the belated filing of intimation regarding the adjustment of excess service tax did not invalidate the adjustment. The procedural lapse was not significant enough to deny the appellant the benefit provided by the statute. The judgment emphasized the importance of following procedural requirements while acknowledging the substantive rights of the parties involved in tax adjustments. en-us Wed, 28 Dec 2016 00:00:00 +0530 Mon, 06 Nov 2017 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347115 The Tribunal ruled in favor of the appellant, holding that the belated filing of intimation regarding the adjustment of excess service tax did not invalidate the adjustment. The procedural lapse was not significant enough to deny the appellant the benefit provided by the statute. The judgment emphasized the importance of following procedural requirements while acknowledging the substantive rights of the parties involved in tax adjustments. Case-Laws Service Tax Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347115