https://www.taxtmi.com/caselaws?id=774151 CESTAT Kolkata held that assessee's short payments of Rs.10,53,786 for 2009-10 and Rs.2,65,285 for 2012-13 would be adjusted against excess deposits, leaving Rs.22,37,334 excess payment. Service tax liability with interest confirmed but all penalties set aside since overall excess payment existed. Matter remanded to adjudicating authority to verify unjust enrichment and excess payment claims before sanctioning refund of remaining excess amount after adjustments. Revenue's appeal rejected as adjudicating authority correctly excluded CSR scheme amounts from taxable value. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774151 CESTAT Kolkata held that assessee's short payments of Rs.10,53,786 for 2009-10 and Rs.2,65,285 for 2012-13 would be adjusted against excess deposits, leaving Rs.22,37,334 excess payment. Service tax liability with interest confirmed but all penalties set aside since overall excess payment existed. Matter remanded to adjudicating authority to verify unjust enrichment and excess payment claims before sanctioning refund of remaining excess amount after adjustments. Revenue's appeal rejected as adjudicating authority correctly excluded CSR scheme amounts from taxable value. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774151