2013 (11) TMI 1407

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....07 to March 2009. It is the case of the Revenue that as per the provisions of Rule (4A) and (4B) of Rule 6 of the Service Tax Rules, 1994, introduced w.e.f. 01.03.2008, only an amount of Rs.1 lakh can be adjusted by the appellant on their own. 2. Shri Abhishek Joshi, (Chartered Accountant) appearing on behalf of the appellant argued that even if the provisions contained in Rule 6 (4A) and (4B) specified an amount of Rs.1 lakh for the purpose of adjustment, but still as per the following case laws, the adjustment of Service Tax made by the appellant is correct and accordingly the appeal should be allowed. i) CCE Salem Vs. SRC Projects Ltd 2010-TIOL-1223-CESTAT-MAD ii) Bank of Rajasthan Ltd Vs CCE Jaipur 2010-TIOL-1171-CESTAT-DEL iii) BSN....

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.... 152 (Tri-Del). 4. Heard both sides and perused the case records. 5. The present appeal revolves round the provisions of Rule 6(4A) & (4B) of Service Tax Rules, 1994, which were operative at the relevant time. The same are reproduced below:- (4A) Notwithstanding anything contained in sub-rule (4), whereas assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards Service Tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his Service Tax liability for the succeeding month or quarter, as the case may be. (4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the following conditions, ....

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....e appellant has relied upon several case-laws to support his claim that the adjustment done was perfectly in order. It is observed from the relied upon case-laws that all of them were given with respect to Rule 6(3) of Service Tax Rules, 1994. Under the relevant Rule 6(3), there are no conditions like the value limit to be adjusted or regarding giving intimation of the adjustment to the jurisdictional Central Excise officer. None of these judgments were passed with respect to Rule 6(4A) and 6(4B) of Service Tax Rules, 1994, therefore, the same are not applicable to the facts and circumstances of this appeal where certain conditions as prescribed under Rule 6 (4B), required to be fulfilled in the case of adjustment of Service Tax unlike Rule....