https://www.taxtmi.com/caselaws?id=438388 The tribunal ruled in favor of the appellant, M/s B.L. Kashyap & Sons Ltd., in a case involving incorrect filing of service tax returns and adjustment of service tax under Rule 6(3) and Rule 6(4A) of the Service Tax Rules. The tribunal found that the demand for repayment of service tax and imposition of penalties were unjust as the appellant had already paid the tax along with interest. The tribunal emphasized the appellant's right to adjust excess payments under Rule 6(4A) and set aside the order, allowing the appeal on merits. The issue of limitation was not addressed, and the appeal was granted on 30/05/2023. en-us Tue, 30 May 2023 00:00:00 +0530 Wed, 31 May 2023 09:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438388 The tribunal ruled in favor of the appellant, M/s B.L. Kashyap & Sons Ltd., in a case involving incorrect filing of service tax returns and adjustment of service tax under Rule 6(3) and Rule 6(4A) of the Service Tax Rules. The tribunal found that the demand for repayment of service tax and imposition of penalties were unjust as the appellant had already paid the tax along with interest. The tribunal emphasized the appellant's right to adjust excess payments under Rule 6(4A) and set aside the order, allowing the appeal on merits. The issue of limitation was not addressed, and the appeal was granted on 30/05/2023. Case-Laws Service Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438388