https://www.taxtmi.com/caselaws?id=286241 The Tribunal allowed the appellant, a tour operator, to adjust excess service tax deposits under Rule 6(4A) and Rule 6(4B) of the Service Tax Rules, 1994. The appellant initially paid tax under 'Business Auxiliary Service' but later adjusted it under 'Tour Operator Service' upon realizing the correct classification. As there was no dispute on taxability or legal interpretation, the Tribunal deemed the adjustment permissible. Consequently, the demand, interest, and penalty under Section 78 were set aside, and the appeal was allowed, with the decision pronounced in open court. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286241 The Tribunal allowed the appellant, a tour operator, to adjust excess service tax deposits under Rule 6(4A) and Rule 6(4B) of the Service Tax Rules, 1994. The appellant initially paid tax under 'Business Auxiliary Service' but later adjusted it under 'Tour Operator Service' upon realizing the correct classification. As there was no dispute on taxability or legal interpretation, the Tribunal deemed the adjustment permissible. Consequently, the demand, interest, and penalty under Section 78 were set aside, and the appeal was allowed, with the decision pronounced in open court. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286241