https://www.taxtmi.com/caselaws?id=431933 The appeal was allowed by setting aside the impugned order and remanding the case to the Commissioner (Appeals) for reconsideration in light of Section 73(3) of the Finance Act, 1994. The decision stressed the importance of addressing the appellant's claim of excess Service Tax paid and the potential adjustment against interest liability, emphasizing the need for a proper determination on this issue. The judgment aimed to ensure a fair assessment of the appellant's submissions and the relevant provisions of the Finance Act, 1994. en-us Mon, 12 Dec 2022 00:00:00 +0530 Sat, 24 Dec 2022 11:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431933 The appeal was allowed by setting aside the impugned order and remanding the case to the Commissioner (Appeals) for reconsideration in light of Section 73(3) of the Finance Act, 1994. The decision stressed the importance of addressing the appellant's claim of excess Service Tax paid and the potential adjustment against interest liability, emphasizing the need for a proper determination on this issue. The judgment aimed to ensure a fair assessment of the appellant's submissions and the relevant provisions of the Finance Act, 1994. Case-Laws Service Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431933