https://www.taxtmi.com/caselaws?id=766134 CESTAT Mumbai held that excess service tax payments can be adjusted against future liabilities across multiple months/quarters under Rule 6(4A) of Service Tax Rules, 1994. The tribunal applied Section 13 of General Clauses Act 1897, interpreting "month" to include plural form, allowing adjustments in subsequent periods. The court ruled that restricting adjustment to only one month would be detrimental to assessees, as remaining excess amounts would lapse. The tribunal set aside the impugned order and allowed the appeal, confirming the validity of the appellant's adjustment practice across different months following discovery of excess payments. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 14:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766134 CESTAT Mumbai held that excess service tax payments can be adjusted against future liabilities across multiple months/quarters under Rule 6(4A) of Service Tax Rules, 1994. The tribunal applied Section 13 of General Clauses Act 1897, interpreting "month" to include plural form, allowing adjustments in subsequent periods. The court ruled that restricting adjustment to only one month would be detrimental to assessees, as remaining excess amounts would lapse. The tribunal set aside the impugned order and allowed the appeal, confirming the validity of the appellant's adjustment practice across different months following discovery of excess payments. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766134