https://www.taxtmi.com/caselaws?id=388312 Service tax liability could not be sustained where the department failed to establish that the activity was works contract service; the record showed repair and maintenance service, so the demand, interest and penalty were set aside, including the reverse charge basis. Adjustment of excess paid service tax in a later period was held permissible because disallowance would result in double payment for the same service; the related demand, interest and penalty were therefore unsustainable. The impugned order was modified and consequential relief followed. en-us Thu, 18 Apr 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388312 Service tax liability could not be sustained where the department failed to establish that the activity was works contract service; the record showed repair and maintenance service, so the demand, interest and penalty were set aside, including the reverse charge basis. Adjustment of excess paid service tax in a later period was held permissible because disallowance would result in double payment for the same service; the related demand, interest and penalty were therefore unsustainable. The impugned order was modified and consequential relief followed. Case-Laws Service Tax Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388312