https://www.taxtmi.com/caselaws?id=768971 The Tribunal ruled in favor of the appellant, allowing appropriation of excess service tax payments against confirmed demands. By applying retrospective amendments and referencing precedential case law, the Tribunal found the taxpayer had fulfilled tax obligations through documented excess payments. Consequently, the Tribunal set aside penalties under Sections 76 and 77 of the Finance Act, 1994, recognizing the appellant's good faith compliance. en-us Mon, 25 Nov 2024 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768971 The Tribunal ruled in favor of the appellant, allowing appropriation of excess service tax payments against confirmed demands. By applying retrospective amendments and referencing precedential case law, the Tribunal found the taxpayer had fulfilled tax obligations through documented excess payments. Consequently, the Tribunal set aside penalties under Sections 76 and 77 of the Finance Act, 1994, recognizing the appellant's good faith compliance. Case-Laws Service Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768971