https://www.taxtmi.com/caselaws?id=384359 The Tribunal allowed the appellant's appeal, setting aside the Revenue's rejection of the adjustment claim under Rule 6(4A) of the Service Tax Rules, 1994. The Tribunal held that excess tax paid can be adjusted against subsequent tax liabilities beyond the immediately following month/quarter, emphasizing the importance of practical interpretation to safeguard the assessee's rights and ensure fairness in tax adjustments. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 28 Aug 2019 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384359 The Tribunal allowed the appellant's appeal, setting aside the Revenue's rejection of the adjustment claim under Rule 6(4A) of the Service Tax Rules, 1994. The Tribunal held that excess tax paid can be adjusted against subsequent tax liabilities beyond the immediately following month/quarter, emphasizing the importance of practical interpretation to safeguard the assessee's rights and ensure fairness in tax adjustments. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384359