TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Excess Service Tax payments deemed advance, refund ordered under Rule 6.</h1> <h3>M/s Accounts Hub Pvt. Ltd. Versus Commissioner of Central Tax-Pune-II</h3> M/s Accounts Hub Pvt. Ltd. Versus Commissioner of Central Tax-Pune-II - TMI Issues:The issues involved in the judgment are the excess payment of Service Tax by the appellant, the applicability of limitation on refund claims, and the interpretation of Rule 6 of Service Tax Rules, 1994.Excess Payment of Service Tax:The appellant, a service provider, made excess cash payments of Rs. 83,750/- from October 2014 to March 2015 and Rs. 2,344/- from April 2015 to September 2015. The appellant filed a refund claim for the excess amounts paid. The Revenue contended that the payments were hit by limitation as they were made in 2015. The original authority and the Commissioner (Appeals) rejected the refund claim, leading the matter to the Tribunal.Applicability of Limitation on Refund Claims:The appellant argued that the excess payments were not towards Service Tax but were treated as advance payments to the Central Government. The appellant relied on Rule 6 of Service Tax Rules, 1994, specifically Sub-Rule (1A), which allows for advance payment of Service Tax. The Tribunal noted that excess payments are considered advance payments, akin to payments to the account current (PLA), and held that limitation does not apply to such advance payments. The Tribunal referred to previous decisions supporting this interpretation and directed the original authority to issue a refund to the appellant.Interpretation of Rule 6 of Service Tax Rules, 1994:The Tribunal examined Rule 6 of Service Tax Rules, 1994, and concluded that any amount paid in excess of the due amount is considered an advance payment to the Central Government. The Tribunal emphasized that limitation applies only to the quantum of amount paid as Service Tax, not to advance payments. Therefore, the Tribunal set aside the impugned order and allowed the appeal, directing the refund to the appellant.
TaxTMI 