2011 (7) TMI 946

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.... Shri R.K. Gupta, DR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides at length. 2. In this case the appellant public sector unit has adjusted the excess payment made for one period in respect of tax liability for a future period on their own leading to the confirmation of demand and imposition of penalty against them by the authoritie....

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....nded the value of the taxable service and the service tax thereon to the person from whom it was received. Thus the conditions to be satisfied for adjustment of excess payment of service tax during some period against service tax liability for subsequent period are that : (a)     the excess payment must be relatable to some service or services not provided for which payment ....

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....rejected the appellant's plea for adjustment and there is no infirmity in the Commissioner's order confirming the service tax demand of Rs. 1,09,628/-." 3. However, we find that subsequently the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against future tax liability under Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994. Even though these rules ....