Demand of Interest - Suo motto adjustment of excess service tax ...
Court Sets Aside Interest Demand on Adjusted Service Tax Payments, Citing Practical Difficulties Faced by Appellant.
August 23, 2018
Case Laws Service Tax AT
Demand of Interest - Suo motto adjustment of excess service tax paid in the subsequent months - The Department should have considered the practical difficulties on account of which the appellant has devised the system of paying in advance and subsequently adjusting the excess payment - demand set aside.
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