Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 492 - CESTAT AHMEDABADEntitlement to adjust the excess payment of tax - pre deposit demanded - Held that:- As there is no evidence to show that the appellant had worked out invoice-wise amount received and tax paid month-wise to show that indeed there was excess payment, instead of submitting summary statement no adjustment is warranted. As appellant had deposited Rs.3,70,000/- on 18/06/2010 which is much more than the confirmed demand in other matters which are pending decision this is a fit case for waiver of pre-deposit.
|