https://www.taxtmi.com/caselaws?id=374390 The Tribunal found in favor of the appellant, ruling that the adjustment made by them for short payment of service tax and education cess was valid under Sub-section 4A of Rule 6 of Service Tax Rules, 1994. The Tribunal emphasized the legislative provision allowing such adjustments and concluded that there was no intention to evade payment. The demand for payment, interest, and penalties were set aside, with the Tribunal highlighting the importance of adhering to the issues raised in the Show Cause Notice during adjudication. en-us Fri, 25 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374390 The Tribunal found in favor of the appellant, ruling that the adjustment made by them for short payment of service tax and education cess was valid under Sub-section 4A of Rule 6 of Service Tax Rules, 1994. The Tribunal emphasized the legislative provision allowing such adjustments and concluded that there was no intention to evade payment. The demand for payment, interest, and penalties were set aside, with the Tribunal highlighting the importance of adhering to the issues raised in the Show Cause Notice during adjudication. Case-Laws Service Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374390