https://www.taxtmi.com/caselaws?id=380681 The Tribunal allowed the appeal, setting aside the Service Tax demand and penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The Tribunal found merit in the Appellant's arguments regarding the adjustment of excess payments against short payments, leading to the incorrect tax rate application. Additionally, the Tribunal held that the demand was barred by limitation as the facts were disclosed in previous returns, ultimately ruling in favor of the Appellant and providing consequential reliefs. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 27 May 2019 07:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380681 The Tribunal allowed the appeal, setting aside the Service Tax demand and penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The Tribunal found merit in the Appellant's arguments regarding the adjustment of excess payments against short payments, leading to the incorrect tax rate application. Additionally, the Tribunal held that the demand was barred by limitation as the facts were disclosed in previous returns, ultimately ruling in favor of the Appellant and providing consequential reliefs. Case-Laws Service Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380681