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Case Law Details

Case Name : B.L. Kashyap & Sons Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
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B.L. Kashyap & Sons Ltd Vs Commissioner of Service Tax (CESTAT Delhi)

In the case of M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315 of 2014 dated May 30, 2013], the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) in Delhi, while invalidating the challenged order, overturned the liability and ruled that the appellant is entitled to offset the underpaid service tax against the excess tax paid in subsequent months/

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