TMI BlogSelf adjustment of excess service tax paid towards payment of service tax during the subsequent period -...Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the department - Demand of duty and penalty set aside - levy of penalty of ₹ 5,000/- u/s 77 upheld - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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