https://www.taxtmi.com/caselaws?id=287112 The Tribunal allowed M/s BSNL, Begusarai, to adjust excess service tax paid against subsequent liabilities, citing Rule 6(4A) of the Service Tax Rules, 1994. The Tribunal relied on precedents like Jubilant Organosys Ltd. and a recent CESTAT judgment, setting aside the lower authorities' disapproval of the adjustment and confirming the appellant's right to such adjustments. The issue of taxability on collections from Village Telephone Booth was remanded for fresh adjudication, with the focus primarily on the adjustment of excess service tax payments. The Tribunal's decision affirmed the appellant's entitlement to adjust excess service tax payments in accordance with Rule 6(4A). en-us Wed, 06 Mar 2019 00:00:00 +0530 Sun, 29 Mar 2020 19:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287112 The Tribunal allowed M/s BSNL, Begusarai, to adjust excess service tax paid against subsequent liabilities, citing Rule 6(4A) of the Service Tax Rules, 1994. The Tribunal relied on precedents like Jubilant Organosys Ltd. and a recent CESTAT judgment, setting aside the lower authorities' disapproval of the adjustment and confirming the appellant's right to such adjustments. The issue of taxability on collections from Village Telephone Booth was remanded for fresh adjudication, with the focus primarily on the adjustment of excess service tax payments. The Tribunal's decision affirmed the appellant's entitlement to adjust excess service tax payments in accordance with Rule 6(4A). Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287112