Excess service tax adjustment and prima facie revenue neutrality supported waiver of pre-deposit pending appeal.

Rule 6(4A) of the Service Tax Rules permitted adjustment of excess service tax payment against liability for a subsequent month. The note also records the appellant's contention that timely filing of ST-3 returns could constitute intimation of the adjustment, and that the dispute was prima facie revenue neutral. On that basis, a prima facie case was found for waiver of pre-deposit of tax pending disposal of the appeal.

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Issues: Whether excess service tax deposited could be adjusted against the service tax liability of the subsequent month and whether the appellant was entitled to waiver of pre-deposit.

Analysis: Rule 6(4A) of the Service Tax Rules permitted adjustment of excess payment. The order also noted the appellant's plea that filing of ST-3 returns within time could serve as intimation of adjustment, and that the matter was prima facie revenue neutral.

Outcome: Prima facie, a case was made out for waiver of pre-deposit of tax pending disposal of the appeal.

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