TaxTMI 
TaxTMI 
2012 (6) TMI 581
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....2007 by taking benefit of Rule 6 (4A) of Service Tax Rules, 1994 which was not in accordance in as much as they did not have centralized registration. Show Cause Notice No: V.ST/AR-JMR/JC/16/2008 dated: 21.04.2008 was issued to the appellant by the Joint Commissioner, Customs and Central Excise, Rajkot proposing to recover the short paid amount of Rs.6,15,364/- under Section 73 of the Finance Act, 1994 adjusted towards excess payment of service tax earlier; to recover the short paid interest of Rs.852/-; and to impose penalty under Section 76 of Finance Act, 1994 for late payment of Service Tax. 2. The said Show Cause Notice dated: 21.04.7008 was adjudicated by the Joint Commissioner, Customs and Central Excise, Rajkot (hereinafter referre....
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....te as to the fact that the appellant had in fact paid excess service tax during the month of May, September, November, December 2006 and January 2007 as against their service tax liability. It is also his submission that the amount so excess paid by them was adjusted in the subsequent period i.e. between the period October 2006 to March 2007 as per the benefits under provisions of Rule 6(4A) of Service Tax Rules, 1994. It is his submission that the appellants had wrongly mentioned the provisions of Rule 6 (4A) but in fact the provisions of Rule 6(3) will be applicable in this case. It is his submission that in the following cases the law is now squarely decided in favour of the assessee. 1. Powercell Battery India Ltd. - 2010 (19) STR 400 ....
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....at they were under the impression that they had a centralised registration and submitted photocopy of their application for registration. It is undisputed that there was a registration from the appellants Khambhalia premises. Both the lower authorities have held that the appellant making an adjustment of the excess paid under the provisions of Rule 6(4A) of the Service Tax Rules seems to be erroneous on the ground that they did not have the centralised registration facility. Both the lower authorities have held that there is no mention regarding the application being sought by the appellant seeking centralised registration. In my considered view, these are all higher technical views, as there is no dispute to the excess payment of the amoun....