https://www.taxtmi.com/caselaws?id=34545 Where service tax assessment remains provisional, liability cannot be conclusively determined until that assessment is finalised. The Tribunal noted that an immediate demand was not sustainable on an unresolved provisional basis and required completion of the assessment process first. It also accepted that excess service tax payment made during the relevant period could be adjusted under Rule 6(4A) in a substantive, non-pedantic manner, and that the assessee should receive a fresh hearing before any revised order. The matter was therefore remitted to the adjudicating authority for finalisation of accounts, adjustment of excess payment, and fresh adjudication. en-us Fri, 19 Jun 2009 00:00:00 +0530 Wed, 10 Mar 2010 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34545 Where service tax assessment remains provisional, liability cannot be conclusively determined until that assessment is finalised. The Tribunal noted that an immediate demand was not sustainable on an unresolved provisional basis and required completion of the assessment process first. It also accepted that excess service tax payment made during the relevant period could be adjusted under Rule 6(4A) in a substantive, non-pedantic manner, and that the assessee should receive a fresh hearing before any revised order. The matter was therefore remitted to the adjudicating authority for finalisation of accounts, adjustment of excess payment, and fresh adjudication. Case-Laws Service Tax Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34545