https://www.taxtmi.com/caselaws?id=389017 The Tribunal ruled in favor of the appellant, allowing the adjustment of excess service tax payments beyond the immediate succeeding month or quarter as per Rule 6(4A) and based on legal precedents. The department's interpretation restricting adjustment was rejected, emphasizing that excess payments not related to services rendered could not be retained. The Tribunal set aside the impugned order, granting the appeal with consequential relief. en-us Fri, 08 Nov 2019 00:00:00 +0530 Fri, 19 Feb 2021 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389017 The Tribunal ruled in favor of the appellant, allowing the adjustment of excess service tax payments beyond the immediate succeeding month or quarter as per Rule 6(4A) and based on legal precedents. The department's interpretation restricting adjustment was rejected, emphasizing that excess payments not related to services rendered could not be retained. The Tribunal set aside the impugned order, granting the appeal with consequential relief. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389017