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of <h1>Court Allows Company to Adjust Excess Service Tax Against Future Liabilities, Citing Article 265 and Service Tax Rules, 1994.</h1> In the case between a private company and the Commissioner of Service Tax in Bangalore, the issue concerned the adjustment of excess service tax paid by the company. The court noted that while the Revenue insisted on a strict procedural compliance for claiming refunds, such rigidity could contradict Article 265 of the Indian Constitution, which mandates that taxes be collected only by lawful authority. Acknowledging the excess payment, the court favored a liberal interpretation of the Service Tax Rules, 1994, allowing the company to adjust the excess payment against future liabilities rather than filing a refund claim.
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