Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 419 - CESTAT NEW DELHIExcess payment of service tax and its subsequent adjustment - proper procedure - Held that:- Substantial benefit cannot be denied in such cases merely because some aspects of the procedure had not been followed. Indeed, such adjustment has been permitted by the CESTAT in BSNL’s own case cited [2009 (6) TMI 58 - CESTAT, NEW DELHI]. In the present case there has been no malafide on the part of the appellant as is evident from the fact that the adjudicating authority refrained from imposing any penalty observing that the appellant acted in a bonafide manner and malafide cannot be attributed to them - Decided in favour of assessee.
|