https://www.taxtmi.com/caselaws?id=419472 The Tribunal allowed the appeal, setting aside the impugned order. It held that the appellant's payment of the short-paid service tax along with interest before the show cause notice was compliant with the Finance Act, 1994, precluding further proceedings or penalties. The Tribunal also approved the adjustment of excess service tax paid in a prior period against the liability of a subsequent period, despite procedural lapses, citing relevant precedents. As the Tribunal found no merit in invoking the extended period or imposing penalties, these issues were deemed unnecessary for discussion. en-us Tue, 22 Feb 2022 00:00:00 +0530 Sat, 12 Mar 2022 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419472 The Tribunal allowed the appeal, setting aside the impugned order. It held that the appellant's payment of the short-paid service tax along with interest before the show cause notice was compliant with the Finance Act, 1994, precluding further proceedings or penalties. The Tribunal also approved the adjustment of excess service tax paid in a prior period against the liability of a subsequent period, despite procedural lapses, citing relevant precedents. As the Tribunal found no merit in invoking the extended period or imposing penalties, these issues were deemed unnecessary for discussion. Case-Laws Service Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419472