2011 (1) TMI 864

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....sides, we find that the appellant was paying Service Tax as a provider of telephones services. Their accounting system was that the accounts officer located at various places collect cash received at their counters and make entries in a cash book on daily basis under different heads of account. At the end of each month, each accounts officer sends a Cash Account Current (CAC) summary to the Accoun....

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....nt and are reconciled. The service tax was paid and returns filed on the basis of the CAC figures. 2. Subsequently, they were issued a show cause notice alleging short payment of Service Tax on the ground that on reconciliation of CAC and SLR, the actual payments of Service Tax received by them from their customers do not reflect in the amount of service tax paid by them as shown in the CSP. Th....

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....here are decisions of the Tribunal holding that such adjustment can be allowed and extended period cannot be invoked in such cases. 4. Taking note of the above working of the appellant, which is a Public Sector Undertaking, we set aside the impugned order and remand the matter to the adjudicating authority for allowing excess paid adjustment against the short payment and quantify the balance du....