2010 (5) TMI 143

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..... nly taking into account the shortages. Held that- the view taken by the lower appellate authority that the authorities concerned should compute the interest liability on a cumulative basis at the end of 6 month period adjusting the excess payment against short-payment is reasonable and the same requires no interference. Accordingly, the appeals filed by the department are rejected. - ST/85 & 86 .....

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..... ery month from October, 2000 to September, 2002 which were in some cases more than the tax due and in some cases less than the tax due. His contention is that the service tax return was to be filed once in six months and the assessments were to be done half-yearly. The excesses and shortages according to him are required to be adjusted and if there is any shortage, the respondents are liable to pa .....

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