Intimating dept on adjustment of excess ST paid is only procedural

Urvashi Porwal Brief of the Case In the case of M/s. L & T Sargent & Lundy Limited V/s. Commissioner of Central Excise & S.T., Vadodara, it was held that the requirement under Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994 to intimate the department regarding adjustment of excess service tax paid is only procedural in nature and such infringement of the procedure is not serious enough to deny the benefit of sou motto adjustment of excess service tax paid. Facts of the Case The appellants herein M/s. L&T Sargent & Lundy Limited had made excess payment of service tax of ...