https://www.taxtmi.com/caselaws?id=775902 CESTAT upheld the Commissioner (Appeals) order remanding the matter to the original authority for proper verification and correlation of service tax challans with ST-3 returns for October 2004 to March 2007. The tribunal found no error in the Commissioner (Appeals) approach, which allowed adjustment of service tax payments upon demonstration by the appellant. Penalties under section 76 were set aside, while those under section 78 were upheld but subject to reduction if payments were verified. The appeal was disposed of with no infirmity in the impugned order. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775902 CESTAT upheld the Commissioner (Appeals) order remanding the matter to the original authority for proper verification and correlation of service tax challans with ST-3 returns for October 2004 to March 2007. The tribunal found no error in the Commissioner (Appeals) approach, which allowed adjustment of service tax payments upon demonstration by the appellant. Penalties under section 76 were set aside, while those under section 78 were upheld but subject to reduction if payments were verified. The appeal was disposed of with no infirmity in the impugned order. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775902