2010 (8) TMI 530

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....agar Shah, CA, for the Respondent. [Order].  - Revenue has filed this appeal against order of the Commissioner (Appeals). 2. The facts of the case are that a show cause notice was issued to the respondent alleging that the service tax of Rs. 1,00,924/- was paid by the respondent for the period January 2008 to February 2008 in respect of Commercial Construction Service for recove....

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.... violated the conditions of Rule 6(4B) and they have not intimated of such adjustment to the Jurisdictional Superintendent of Central Excise within 15 days from the date of such adjustment they are liable to pay service tax. 4. Heard. 5. On careful examination of the submissions made by learned DR, I find that it is not disputed by the department/DR that the excess amount is not paid by....