https://www.taxtmi.com/highlights?id=50443 Adjustment of excess paid service tax - assessee has not collected service tax from the customer and therefore not passed on the tax burden to another. This being the case, the appellant would be otherwise eligible for refund. The provision for adjustment is to avoid the hassles of refund - Demand set aside. en-us Fri, 29 Nov 2019 10:03:29 +0530 Fri, 29 Nov 2019 10:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50443 Adjustment of excess paid service tax - assessee has not collected service tax from the customer and therefore not passed on the tax burden to another. This being the case, the appellant would be otherwise eligible for refund. The provision for adjustment is to avoid the hassles of refund - Demand set aside. Highlights Service Tax Fri, 29 Nov 2019 10:03:29 +0530 https://www.taxtmi.com/highlights?id=50443