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2022 (12) TMI 1050 - CESTAT AHMEDABADSeeking remand of the case - Service tax was paid in excess - excess amount may be adjusted against the interest liability - invocation of Section 73(3) of FA - HELD THAT:- There is no dispute that the appellant have paid the Service Tax in excess as claimed by them, and it was submitted that the excess amount shall be taken care of liability of interest. If this be so the Commissioner(Appeals) should have considered this issue. However, the Commissioner (Appeals) has not given any finding on the claim of the appellant to settle the case under Section 73(3) of Finance Act, 1994. The matter needs to be reconsidered in the light of Section 73(3) of Finance Act, 1994 - appeal allowed by way of remand.
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