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2014 (10) TMI 138 - AT - Service TaxAdjustment of excess service tax - Whether the excess service tax paid in same months can be adjusted by the appellants in the following months - Held that:- adjustment of service tax paid in excess in certain months towards the service tax liability of the subsequent months cannot be denied on such technical grounds. Indeed, in a very recent CESTAT judgment order No. 52863/2014 dated 10.07.2014 in the case of Bharat Sanchar Nigam Limited [2011 (7) TMI 946 - CESTAT, NEW DELHI] the issue has been considered and decided in favour of the assessee. Thus, the issue stands settled in favour of the appellants and is no longer res-integra - Decided in favour of assessee.
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