M/s Rishi Shipping Versus CCE Rajkot - Service Tax - CESTAT AHMEDABAD - Tri - Service tax liability - Adjustment of excess duty paid - Rule 6(4A) (4B) of Service Tax Rules, 1994 - Penalty u/s 76 - Held that - any excess amount of Service Tax required to be paid by the appellant should be adjusted from the excess duty paid in the subsequent period as outlined in Rule 6 (4A). However, the adjustment mentioned above are subject to the conditions specified under Rule 6 (4B) which, inter alia, acco................................... Service Tax - Case Laws
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