https://www.taxtmi.com/caselaws?id=294946 The Tribunal upheld the Order in Appeal allowing the appellant to self-adjust the demand of service tax against the refund for excess service tax paid, emphasizing liberal interpretation of the Service Tax Rules, 1994. It clarified that excess tax can be adjusted without centralized registration if not due to legal interpretation issues. Precedents were cited to support the decision, emphasizing that substantial benefit should not be denied for procedural lapses without mala fide intent. The appeal by the Revenue was dismissed for lack of merit. en-us Tue, 23 May 2017 00:00:00 +0530 Wed, 12 May 2021 08:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294946 The Tribunal upheld the Order in Appeal allowing the appellant to self-adjust the demand of service tax against the refund for excess service tax paid, emphasizing liberal interpretation of the Service Tax Rules, 1994. It clarified that excess tax can be adjusted without centralized registration if not due to legal interpretation issues. Precedents were cited to support the decision, emphasizing that substantial benefit should not be denied for procedural lapses without mala fide intent. The appeal by the Revenue was dismissed for lack of merit. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294946