Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 377 - AT - Service TaxSelf / suo-moto adjustment of excess service tax paid - time bar - Works contract service - Held that: - the appellant has given the details of the adjustments made by them. The letter dated 30.06.2009 reveals that the appellants had properly intimated that they had paid excess service tax and the same is adjusted for subsequent period. The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any suppression of facts with intent to evade payment of duty - demand is time barred - appeal allowed - decided in favor of appellant.
|