https://www.taxtmi.com/caselaws?id=436995 The Tribunal allowed the appeal, setting aside the order confirming the service tax demand, interest, and penalty against the appellant. The Tribunal found that the appellant's centralized billing system and permission for provisional payment until March 2007 justified the excess payments and adjustments made, which did not result in revenue loss or undue advantage. Highlighting the revenue's lack of objection to the adjustments and citing previous decisions in the appellant's favor, the Tribunal deemed the impugned order unsustainable in law. Consequently, the demand for interest and penalty was also deemed not sustainable, leading to the appeal's success. en-us Thu, 20 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436995 The Tribunal allowed the appeal, setting aside the order confirming the service tax demand, interest, and penalty against the appellant. The Tribunal found that the appellant's centralized billing system and permission for provisional payment until March 2007 justified the excess payments and adjustments made, which did not result in revenue loss or undue advantage. Highlighting the revenue's lack of objection to the adjustments and citing previous decisions in the appellant's favor, the Tribunal deemed the impugned order unsustainable in law. Consequently, the demand for interest and penalty was also deemed not sustainable, leading to the appeal's success. Case-Laws Service Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436995