https://www.taxtmi.com/caselaws?id=374219 The tribunal allowed the appeal in favor of the appellant, ruling that the impugned order upholding the demand for a disputed amount of Rs. 20,67,000 along with penalties was unsustainable. The decision was based on interpreting the General Clauses Act, 1897, to allow adjustment of excess service tax paid in one month to subsequent months, in line with a previous case precedent. The tribunal found that the appellant's adjustment of excess service tax paid in December 2013 and March 2014 for an acknowledgment of excess payment in March and April 2011 was justified, overturning the Commissioner (Appeals) decision. en-us Wed, 12 Sep 2018 00:00:00 +0530 Mon, 28 Jan 2019 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374219 The tribunal allowed the appeal in favor of the appellant, ruling that the impugned order upholding the demand for a disputed amount of Rs. 20,67,000 along with penalties was unsustainable. The decision was based on interpreting the General Clauses Act, 1897, to allow adjustment of excess service tax paid in one month to subsequent months, in line with a previous case precedent. The tribunal found that the appellant's adjustment of excess service tax paid in December 2013 and March 2014 for an acknowledgment of excess payment in March and April 2011 was justified, overturning the Commissioner (Appeals) decision. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374219