https://www.taxtmi.com/caselaws?id=800775 Advance service tax paid and adjusted against later GTA liability remained available for adjustment despite failure to give the prescribed intimation, because procedural non-compliance did not negate the excess payment; the GTA demand and related penalties were set aside. TDS borne by the service recipient under foreign technical know-how agreements was not consideration received by the foreign provider and was excluded from the taxable value of IPR services; the related demand and penalties were set aside. Liability for ineligible CENVAT credit remained because the credit and reduced penalty were paid within the stipulated period, sustaining the demand, interest, appropriation and penalty. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800775 Advance service tax paid and adjusted against later GTA liability remained available for adjustment despite failure to give the prescribed intimation, because procedural non-compliance did not negate the excess payment; the GTA demand and related penalties were set aside. TDS borne by the service recipient under foreign technical know-how agreements was not consideration received by the foreign provider and was excluded from the taxable value of IPR services; the related demand and penalties were set aside. Liability for ineligible CENVAT credit remained because the credit and reduced penalty were paid within the stipulated period, sustaining the demand, interest, appropriation and penalty. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800775