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2013 (11) TMI 238
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....espondent : Mr. V K Agarwal, Additional Commissioner (AR) PER : S S Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs.1,64,01,668/-, interest and penalties. The applicants are providing port service and paying service tax. The applicants had suo motu adjusted the amounts in question in view of the provisions of Rule 6(3) of the S....
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....n is that as the applicants had refunded the amounts of service tax collected from the service recipient by way of credit notes, therefore the adjustment is permissible and the demand is not sustainable. 4. The Revenue relied upon the provisions of Rule 6(3) of the Service Tax Rules, 1994 and submitted that the adjustment can be done in respect of the service which is not provided by the servic....
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....ee has refunded the value of taxable service and the service tax thereon to the person from whom it was received." In the present case, the adjustments are made in respect of volume discounts and other rebates as noted in para 15.2 of the adjudication order. 6. As per the provisions of Rule 6(3) of the Rules, the adjustment in respect of excess service tax paid is only in respect of the serv....