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of <h1>Adjustment of Overpaid Amount Allowed Against Current Demand under Rule 6(3) | Stayed Penalties | Compliance Deadline</h1> <h3>B4U TELEVISION NETWORK (I) PVT LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI</h3> B4U TELEVISION NETWORK (I) PVT LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI - TMI The stay application was filed against a service tax demand of Rs. 9,90,555/-. The applicant had overpaid Rs. 8,85,841/- for a previous period and requested to adjust it against the current demand. The Tribunal allowed the adjustment as per Rule 6(3) of Service Tax Rules, 1994. The applicant was directed to pre-deposit the balance amount within four weeks, and penalties were stayed during the appeal. Compliance was to be reported by 08.01.2013.
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